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Revenue Recognition

9 Months Ended

Sep. 30, 2025

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-month and nine-month periods ended September 30:

	Three months ended
	September 30,
(dollars in thousands)
Noninterest Income	2025			2024
In-scope of Topic 606:
Service charges on deposit accounts	$	121		$	113
ATM fees		50			112
Overdraft fees		399			363
Safe deposit box rental		22			23
Loan related service fees		181			128
Debit card fees		634			590
Fiduciary activities		254			256
Commissions on mutual funds and annuities		188			131
Gains on sales of other real estate owned		—			—
Other income		193			158
Noninterest Income (in-scope of Topic 606)		2,042			1,874
Out-of-scope of Topic 606:
Loan servicing fees		65			57
Gains on sales of loans		130			103
Earnings on and proceeds from bank-owned life insurance		268			261
Noninterest Income (out-of-scope of Topic 606)		463			421
Total Noninterest Income	$	2,505		$	2,295

	Nine months ended
	September 30,
(dollars in thousands)
Noninterest Income	2025			2024
In-scope of Topic 606:
Service charges on deposit accounts	$	348		$	338
ATM fees		205			325
Overdraft fees		1,146			1,063
Safe deposit box rental		68			68
Loan related service fees		462			447
Debit card fees		1,777			1,732
Fiduciary activities		805			719
Commissions on mutual funds and annuities		528			275
Gains on sales of other real estate owned		—			32
Other income		551			467
Noninterest Income (in-scope of Topic 606)		5,890			5,466
Out-of-scope of Topic 606:
Loan servicing fees		153			116
Gains on sales of loans		242			145
Earnings on and proceeds from bank-owned life insurance		820			781
Noninterest Income (out-of-scope of Topic 606)		1,215			1,042
Total Noninterest Income	$	7,105		$	6,508

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- References

No definition available.

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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

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