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Revenue from Contracts with Customers
 9 Months Ended
Sep. 30, 2025
Revenue from Contracts with Customers  
Revenue from Contracts with Customers

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12.Revenue from Contracts with Customers

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Substantially all of the Company’s revenue from contracts with customers in the scope of FASB ASC 606 is recognized within noninterest income. The following table presents the Company’s sources of noninterest income for the three and nine months ended September 30, 2025 and 2024:

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Three months ended

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Nine Months Ended

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September 30, 

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September 30, 

(In thousands)

    

2025

    

2024

    

2025

    

2024

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In Scope for ASC 606

 

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Service charges on deposit accounts

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$

625

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$

610

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$

1,806

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$

1,767

ATM and debit card fees

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1,191

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1,144

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3,374

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3,354

Other

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45

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54

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139

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147

Revenue from contracts with customers

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1,861

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1,808

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5,319

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5,268

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Out of Scope for ASC 606

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Net gains (losses) on loans and investments

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354

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(72)

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517

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156

Increase in cash value of life insurance

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51

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47

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172

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161

Other

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40

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17

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164

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137

Other noninterest income (expense)

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445

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(8)

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853

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454

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Total noninterest income

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$

2,306

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$

1,800

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$

6,172

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$

5,722

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A description of the Company’s revenue streams accounted for under FASB ASC 606 follows:

Service Charges on Deposit Accounts:  The Company earns fees from its deposit customers for transaction-based, account maintenance, and overdraft services. Transaction-based fees, which include services such as stop payment charges and statement rendering, are recognized at the time the transaction is executed as that is the point in time the Company fulfills the customer’s request. Account maintenance fees, which relate primarily to monthly maintenance, are earned over the course of a month, representing the period over which the Company satisfies the performance obligation. Overdraft fees are recognized at the point in time that the overdraft occurs.

ATM and Debit Card Fees:  The Company earns ATM usage fees and interchange fees from debit cardholder transactions conducted through a payment network. ATM fees are recognized at the point in time the transaction occurs. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized daily, concurrently with the transaction processing services provided to the cardholder.

Other Income:  Other income from contracts with customers includes safe deposit box fees, investment advisory income and ACH origination fees. This revenue is recognized at the time the transaction is executed or over the period the Company satisfies the performance obligation.