Revenue Recognition

3 Months Ended

Mar. 31, 2021

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 March 31:

	Three months ended
	March 31,
(dollars in thousands)
Noninterest Income	2021		2020
In-scope of Topic 606:
Service charges on deposit accounts	$	97	$	96
ATM fees		101		95
Overdraft fees		228		344
Safe deposit box rental		27		29
Loan related service fees		245		100
Debit card fees		492		344
Fiduciary activities		160		153
Commissions on mutual funds and annuities		36		38
Other income		154		132
Noninterest Income (in-scope of Topic 606)		1,540		1,331
Out-of-scope of Topic 606:
Net realized gains on sales of securities		21		38
Loan servicing fees		25		21
Gains on sales of loans		29		56
Earnings on and proceeds from bank-owned life insurance		374		208
Noninterest Income (out-of-scope of Topic 606)		449		323
Total Noninterest Income	$	1,989	$	1,654