Note 15 - Revenue from Contracts with Customers	9 Months Ended
Sep. 30, 2018
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	( 15 ) Revenue From Contracts with Customers With the exception of gains/losses on the sale of other real estate owned discussed below, revenue from contracts with customers is recorded in the service charges on deposits category and the other service charges, commissions and fees category in the Company’s consolidated statements of income as part of noninterest income. The following provides information on these noninterest income categories that contain ASC 606 Revenue for the periods indicated. Service Charges on Deposits This includes both account maintenance fees and overdraft fees. The overdraft fees are recognized at the point in time that the overdraft occurs. For the three and nine month periods ended September 30, 2018, there was $1.13 million and $3.27 million, respectively, in service charges on deposits. Other Service Charges, Commissions and Fees This includes debit card interchange fees and ATM fees. Debit card interchange fees are earned from debit card holder transactions conducted through various payment networks. Interchange fees from debit card holders transactions represent a percentage of the underlying transaction amount and are recognized daily, concurrently with the transaction processing services provided to the debit cardholder. For the three and nine month periods ended September 30, 2018, there was $689 thousand and $2.05 million, respectively, for debit card interchange fees. ATM fees are transaction-based fees recognized at the time the transaction is executed as that is the point at which the Company satisfies the performance obligation. For the three and nine month periods ended September 30, 2018, there was $84 thousand and $264 thousand, respectively, for ATM fees. Gains/Losses on the Sale of Other Real Estate The net gains and losses on sales of other real estate owned are recorded in other noninterest expenses in the Company’s consolidated statements of income. The Company records a gain or loss from the sale of other real estate owned when control of the property transfers to the buyer, which generally occurs at the time of an executed deed. When the Company finances the sale of other real estate owned to the buyer, the Company assesses whether the buyer is committed to perform their obligations under the contract and whether collectability of the transaction price is probable. Once these criteria are met, the other real estate owned asset is derecognized and the gain or loss on sale is recorded upon the transfer of control of the property to the buyer. The Company does not provide financing for the sale of other real estate owned property unless these criteria are met and the property can be derecognized. For the three and nine month periods ended September 30, 2018, there was $48 thousand and $162 thousand, respectively, for the gains/losses on the sale of other real estate.

(

) Revenue From Contracts with Customers

With the exception of gains/losses on the sale of other real estate owned discussed below, revenue from contracts with customers is recorded in the service charges on deposits category and the other service charges, commissions and fees category in the Company’s consolidated statements of income as part of noninterest income. The following provides information on these noninterest income categories that contain ASC

606

Revenue for the periods indicated.

Service Charges on Deposits

This includes both account maintenance fees and overdraft fees. The overdraft fees are recognized at the point in time that the overdraft occurs. For the

three

and

nine

month periods ended

September 30, 2018,

there was

$1.13

million and

$3.27

million, respectively, in service charges on deposits.

Other Service Charges, Commissions and Fees

This includes debit card interchange fees and ATM fees. Debit card interchange fees are earned from debit card holder transactions conducted through various payment networks. Interchange fees from debit card holders transactions represent a percentage of the underlying transaction amount and are recognized daily, concurrently with the transaction processing services provided to the debit cardholder. For the

three

and

nine

month periods ended

September 30, 2018,

there was

$689

thousand and

$2.05

million, respectively, for debit card interchange fees. ATM fees are transaction-based fees recognized at the time the transaction is executed as that is the point at which the Company satisfies the performance obligation. For the

three

and

nine

month periods ended

September 30, 2018,

there was

$84

thousand and

$264

thousand, respectively, for ATM fees.

Gains/Losses on the Sale of Other Real Estate

The net gains and losses on sales of other real estate owned are recorded in other noninterest expenses in the Company’s consolidated statements of income. The Company records a gain or loss from the sale of other real estate owned when control of the property transfers to the buyer, which generally occurs at the time of an executed deed. When the Company finances the sale of other real estate owned to the buyer, the Company assesses whether the buyer is committed to perform their obligations under the contract and whether collectability of the transaction price is probable. Once these criteria are met, the other real estate owned asset is derecognized and the gain or loss on sale is recorded upon the transfer of control of the property to the buyer. The Company does

not

provide financing for the sale of other real estate owned property unless these criteria are met and the property can be derecognized. For the

three

and

nine

month periods ended

September 30, 2018,

there was

$48

thousand and

$162

thousand, respectively, for the gains/losses on the sale of other real estate.