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Revenue Recognition | 6 Months Ended
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Jun. 30, 2024
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 months ended June 30:
| Three months ended
| June 30,
(dollars in thousands) |  |  |  |  |
Noninterest Income | 2024 |  | 2023
In-scope of Topic 606: |  |  |  |  |
Service charges on deposit accounts | $ | 113 |  | $ | 110
ATM fees |  | 107 |  |  | 106
Overdraft fees |  | 345 |  |  | 342
Safe deposit box rental |  | 20 |  |  | 22
Loan related service fees |  | 189 |  |  | 131
Debit card fees |  | 616 |  |  | 576
Fiduciary activities |  | 225 |  |  | 229
Commissions on mutual funds and annuities |  | 76 |  |  | 36
Gains on sales of other real estate owned |  | 32 |  |  | —
Other income |  | 157 |  |  | 174
Noninterest Income (in-scope of Topic 606) |  | 1,880 |  |  | 1,726
Out-of-scope of Topic 606: |  |  |  |  |
Net realized gains (losses) on sales of securities |  | — |  |  | (212)
Loan servicing fees |  | 38 |  |  | 30
Gains on sales of loans |  | 36 |  |  | 10
Earnings on and proceeds from bank-owned life insurance |  | 253 |  |  | 229
Noninterest Income (out-of-scope of Topic 606) |  | 327 |  |  | 57
Total Noninterest Income | $ | 2,207 |  | $ | 1,783
| Six months ended
| June 30,
(dollars in thousands) |  |  |  |  |
Noninterest Income | 2024 |  | 2023
In-scope of Topic 606: |  |  |  |  |
Service charges on deposit accounts | $ | 225 |  | $ | 214
ATM fees |  | 213 |  |  | 212
Overdraft fees |  | 700 |  |  | 661
Safe deposit box rental |  | 45 |  |  | 48
Loan related service fees |  | 319 |  |  | 284
Debit card fees |  | 1,142 |  |  | 1,135
Fiduciary activities |  | 463 |  |  | 441
Commissions on mutual funds and annuities |  | 144 |  |  | 61
Gains on sales of other real estate owned |  | 32 |  |  | —
Other income |  | 309 |  |  | 346
Noninterest Income (in-scope of Topic 606) |  | 3,592 |  |  | 3,402
Out-of-scope of Topic 606: |  |  |  |  |
Net realized gains (losses) on sales of securities |  | — |  |  | (209)
Loan servicing fees |  | 59 |  |  | 50
Gains on sales of loans |  | 42 |  |  | 10
Earnings on and proceeds from bank-owned life insurance |  | 520 |  |  | 442
Noninterest Income (out-of-scope of Topic 606) |  | 621 |  |  | 293
Total Noninterest Income | $ | 4,213 |  | $ | 3,695

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-9 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-15 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-13 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Topic 606 -Publisher FASB -URI https://asc.fasb.org/606/tableOfContent + Details
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