REVENUE RECOGNITION

6 Months Ended

Jun. 30, 2020

Revenue From Contract With Customer [Abstract]

REVENUE RECOGNITION

NOTE 13 – REVENUE RECOGNITION

The majority of the Company’s revenues come from interest income on financial instruments, including loans, leases, securities and derivatives, which are outside the scope of ASC 606.  The Company’s services that fall within the scope of ASC 606 are presented with non-interest income and are recognized as revenue as the Company satisfies its obligation to the customer.  Services within the scope of ASC 606 include service charges and fees on deposits, debit card income, investment referral income, insurance sales commissions and other non-interest income related to loans and deposits.

Except for gains or losses from the sale of other real estate owned, all of the Company’s revenue from contracts with customers within the scope of ASC 606 is recognized in non-interest income.  The following table presents the Company’s sources of non-interest income for the three and six-month periods ended June 30, 2020, and 2019.

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
Non-interest income
Service charges and fees	$	1,365	$	2,240	$	3,391	$	4,163
Debit card income		2,201		2,186		4,244		3,924
Mortgage banking(a)		831		562		1,421		879
Increase in bank-owned life insurance(a)		481		499		963		987
Net gain (loss) from securities transactions(a)		4		7		12		13
Other
Investment referral income		133		149		299		324
Trust income		83		59		154		120
Insurance sales commissions		11		15		29		45
Recovery on zero-basis purchased loans(a)		92		32		106		78
Income from equity method investments(a)		5		16		—		13
Other non-interest income related to loans     and deposits		345		683		217		1,219
Other non-interest income not related to     loans and deposits(a)		181		3		202		10
Total other non-interest income		850		957		1,007		1,809
Total	$	5,732	$	6,451	$	11,038	$	11,775
(a) Not within the scope of ASC 606.