Interest income, net securities gains (losses) and bank-owned life insurance are not in scope of ASC 606, Revenue from Contracts with Customers. For the revenue streams in scope of ASC 606 - trust fees, service charges on deposits, net securities brokerage revenue, debit card sponsorship income, payment processing fees, electronic banking fees, net swap fee and valuation income, mortgage banking income and net gain or loss on sale of other real estate owned and other assets– there are no significant judgments related to the amount and timing of revenue recognition.

The following table summarizes the point of revenue recognition and the income recognized for each of the revenue streams:


		For the Years Ended December 31,
(in thousands)	Point of Revenue Recognition	2023		2022		2021
Revenue Streams
Trust fees
Trust account fees	Over time	$	20,474	$	19,134	$	19,717
WesMark fees	Over time		7,661		8,417		9,794
Total trust fees			28,135		27,551		29,511
Service charges on deposits
Commercial banking fees	Over time		2,848		2,372		2,088
Personal service charges	At a point in time and over time		23,268		23,909		20,324
Total service charges on deposits			26,116		26,281		22,412
Net securities brokerage revenue
Annuity commissions	At a point in time		7,677		7,258		4,331
Equity and debt security trades	At a point in time		283		87		242
Managed money	Over time		1,091		1,215		1,201
Trail commissions	Over time		1,004		965		1,122
Total net securities brokerage revenue			10,055		9,525		6,896

Debit card sponsorship income (1)	At a point in time and over time		—		—		646
Payment processing fees (1)	At a point in time and over time		3,652		3,352		3,100
Electronic banking fees	At a point in time		19,454		20,002		19,318
Net swap fee and valuation income (2)	At a point in time		6,912		7,067		6,481
Mortgage banking income	At a point in time		2,652		5,129		19,528
Net gain on other real estate owned and other assets (3)	At a point in time		1,520		482		4,816

(1) Debit card sponsorship income and payment processing fees are included in other non-interest income.

(2) The portion of this line item relating to the change in the fair value of the underlying swaps is not within the scope of ASC 606, and totaled (losses) gains of ($2.1) million, $2.7 million and $2.0 million for the years ended December 31, 2023, 2022 and 2021, respectively.

(3) The portion of this line item relating to the sale and change in the fair value of the underlying investments funded by Wesbanco CDC is not within the scope of ASC 606, and totaled gains (losses) of $0.1 million, ($1.0) million and $3.8 million for the years ended December 31, 2023, 2022 and 2021, respectively.