Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 2018

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Summary of Revenue Recognition

The following table summarizes the point of revenue recognition and the income recognized for each of the revenue streams for the three and six months ended June 30, 2018:

(unaudited, in thousands)	Point of Revenue Recognition		For the Three Months Ended June 30, 2018		For the Six Months Ended June 30, 2018
Revenue Streams
Trust fees
Trust account fees		Over time	$	3,558	$	7,850
WesMark fees		Over time		2,194		4,405
Total trust fees				5,752		12,255
Service charges on deposits
Commercial banking fees		Over time		462		869
Personal service charges		At a point in time & Over time		4,684		9,100
Total service charges on deposits				5,146		9,969
Net securities brokerage revenue
Annuity commissions		At a point in time		1,310		2,510
Equity and debt security trades		At a point in time		87		189
Managed money		Over time		163		304
Trail commissions		Over time		249		476
Total net securities brokerage revenue				1,809		3,479
Electronic banking fees		At a point in time		5,728		10,558
Mortgage banking income		At a point in time		1,670		2,776
Net gain or loss on sale of other real estate owned		At a point in time		229		491