Revenue Recognition Revenue Recogntion (Tables)

3 Months Ended

Mar. 31, 2018

Revenue Recognition [Abstract]

Revenue Recognition, Transition Adjustment [Table Text Block]

The impact on the condensed consolidated statements of income of adopting ASC 606 for period ending March 31 2018 is outlined below:

	For the Three Months Ended
	March 31, 2018
	As Reported		Under Legacy GAAP		Impact of ASC 606
	(dollars in thousands)
Noninterest Income
Net securities gains	$	2,840	$	2,840	$	—
Trust income	1,928		1,928		—
Service charges on deposit accounts	4,406		4,406		—
Insurance and retail brokerage commissions	1,868		2,248		(380		)
Income from bank owned life insurance	1,494		1,494		—
Gain on sale of mortgage loans	1,484		1,484		—
Gain on sale of other loans and assets	574		574		—
Card-related interchange income	4,742		4,742		—
Derivatives mark to market	789		789		—
Swap fee income (expense)	290		290		—
Other income	1,628		1,854		(226		)
Total noninterest income	22,043		22,649		(606		)
Noninterest Expense
Salaries and employee benefits	24,873		25,253		(380		)
Net occupancy expense	4,369		4,369		—
Furniture and equipment expense	3,540		3,540		—
Data processing expense	2,433		2,509		(76		)
Advertising and promotion expense	809		809		—
Pennsylvania shares tax expense	903		903		—
Intangible amortization	784		784		—
Collection and repossession expense	823		823		—
Other professional fees and services	1,007		1,007		—
FDIC insurance	776		776		—
Loss on sale or write-down of assets	197		197		—
Litigation and operational losses	179		179		—
Merger and acquisition related	337		337		—
Other operating expenses	5,843		5,993		(150		)
Total noninterest expense	$	46,873	$	47,479	(606		)
Net Impact					$	—

Deferred Revenue, by Arrangement, Disclosure [Table Text Block]

The following presents noninterest income, segregated by revenue streams in-scope and out-of-scope of Topic 606:

	For the Three Months Ended March 31,
	2018		2017
	(dollars in thousands)
Noninterest Income
In-scope of Topic 606:
Trust income	$	1,928	$	1,417
Service charges on deposit accounts	4,406		4,319
Insurance and retail brokerage commissions	1,868		2,082
Card-related interchange income	4,742		4,251
Gain on sale of other loans and assets	207		190
Other income	892		945
Noninterest Income (in-scope of Topic 606)	14,043		13,204
Noninterest Income (out-of-scope of Topic 606)	8,000		3,728
Total Noninterest Income	$	22,043	$	16,932