Revenue From Contracts With Customers

3 Months Ended

Mar. 31, 2020

Revenue From Contracts With Customers [Abstract]

REVENUE FROM CONTRACTS WITH CUSTOMERS

Disaggregation of Revenue

The following table presents interest income and noninterest income, the components of total revenue, as disclosed in the condensed consolidated statements of earnings (loss) and the related amounts which are from contracts with customers within the scope of ASC Topic 606, "Revenue from Contracts with Customers," for the periods indicated. As illustrated here, substantially all of our revenue is specifically excluded from the scope of ASC Topic 606.



	Three Months Ended March 31,
	2020				2019
	Total		Revenue from		Total		Revenue from
	Recorded		Contracts with		Recorded		Contracts with
	Revenue		Customers		Revenue		Customers
	(In thousands)
Total interest income	$	291,332	$	—	$	304,559	$	—
Noninterest income:
Service charges on deposit accounts	2,658		2,658		3,730		3,730
Other commissions and fees	9,721		4,154		11,008		4,538
Leased equipment income	12,251		—		9,282		—
Gain on sale of loans	87		—		—		—
Gain on sale of securities	182		—		2,161		—
Other income	4,201		336		4,883		371
Total noninterest income	29,100		7,148		31,064		8,639
Total revenue	$	320,432	$	7,148	$	335,623	$	8,639

The following table presents revenue from contracts with customers based on the timing of revenue recognition for the periods indicated:



	Three Months Ended
	March 31,
	2020		2019
	(In thousands)
Products and services transferred at a point in time	$	4,236	$	4,546
Products and services transferred over time	2,912		4,093
Total revenue from contracts with customers	$	7,148	$	8,639

Contract Balances

The following table provides information about receivables, contract assets, and contract liabilities from contracts with customers as of the dates indicated:



	March 31, 2020		December 31, 2019
	(In thousands)
Receivables, which are included in "Other assets"	$	447	$	1,094
Contract assets, which are included in "Other assets"	$	—	$	—
Contract liabilities, which are included in "Accrued interest payable and other liabilities"	$	457	$	490

Contract liabilities relate to advance consideration received from customers for which revenue is recognized over the life of the contract. The change in contract liabilities for the three months ended March 31, 2020 due to revenue recognized that was included in the contract liability balance at the beginning of the period was $33,000.