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Revenue Recognition
 9 Months Ended
Sep. 30, 2023
Revenue Recognition [Abstract]  
Revenue Recognition 2.           Revenue Recognition

Under ASC Topic 606, management determined that the primary sources of revenue emanating from interest and dividend income on loans and investments along with noninterest revenue resulting from investment security gains, loan servicing, gains on the sale of loans sold and earnings on bank-owned life insurance are not within the scope of this Topic.

The following presents noninterest income, segregated by revenue streams in-scope and out-of-scope of Topic 606, for the three and nine months ended September 30:

Three months ended

September 30,

(dollars in thousands)

Noninterest Income

2023

2022

In-scope of Topic 606:

Service charges on deposit accounts

$

108

$

107

ATM fees

120

127

Overdraft fees

334

305

Safe deposit box rental

23

24

Loan related service fees

146

104

Debit card fees

591

624

Fiduciary activities

246

219

Commissions on mutual funds and annuities

167

31

Gains on sales of other real estate owned

13

—

Other income

174

345

Noninterest Income (in-scope of Topic 606)

1,922

1,886

Out-of-scope of Topic 606:

Net realized gains (losses) on sales of securities

—

—

Loan servicing fees

38

24

Gains on sales of loans

18

1

Earnings on and proceeds from bank-owned life insurance

328

267

Noninterest Income (out-of-scope of Topic 606)

384

292

Total Noninterest Income

$

2,306

$

2,178

Nine months ended

September 30,

(dollars in thousands)

Noninterest Income

2023

2022

In-scope of Topic 606:

Service charges on deposit accounts

$

322

$

312

ATM fees

332

340

Overdraft fees

995

909

Safe deposit box rental

71

70

Loan related service fees

430

626

Debit card fees

1,726

1,879

Fiduciary activities

688

634

Commissions on mutual funds and annuities

228

98

Gains on sales of other real estate owned

13

427

Other income

520

1,760

Noninterest Income (in-scope of Topic 606)

5,325

7,055

Out-of-scope of Topic 606:

Net realized gains (losses) on sales of securities

(209)

—

Loan servicing fees

88

58

Gains on sales of loans

27

1

Earnings on and proceeds from bank-owned life insurance

770

892

Noninterest Income (out-of-scope of Topic 606)

676

951

Total Noninterest Income

$

6,001

$

8,006