Revenue Recognition Revenue Recogntion (Tables)

9 Months Ended

Sep. 30, 2018

Revenue Recognition [Abstract]

Revenue Recognition, Transition Adjustment [Table Text Block]

The impact on the condensed consolidated statements of income of adopting ASC 606 is outlined below:

	For the Three Months Ended							For the Nine Months Ended
	September 30, 2018							September 30, 2018
	As Reported		Under Legacy GAAP		Impact of ASC 606			As Reported		Under Legacy GAAP		Impact of ASC 606
	(dollars in thousands)
Noninterest Income
Net securities gains	$	—	$	—	$	—		$	8,102	$	8,102	$	—
Trust income	2,206		2,206		—			6,014		6,014		—
Service charges on deposit accounts	4,589		4,589		—			13,418		13,418		—
Insurance and retail brokerage commissions	1,872		2,531		(659		)	5,560		7,272		(1,712		)
Income from bank owned life insurance	1,579		1,579		—			5,241		5,241		—
Gain on sale of mortgage loans	1,542		1,542		—			4,267		4,267		—
Gain on sale of other loans and assets	643		643		—			3,548		3,548		—
Card-related interchange income	5,044		5,044		—			14,929		14,929		—
Derivatives mark to market	—		—		—			789		789		—
Swap fee income	528		528		—			1,115		1,115		—
Other income	1,754		2,033		(279		)	5,125		5,877		(752		)
Total noninterest income	19,757		20,695		(938		)	68,108		70,572		(2,464		)
Noninterest Expense
Salaries and employee benefits	26,553		27,212		(659		)	77,580		79,292		(1,712		)
Net occupancy expense	4,341		4,341		—			12,932		12,932		—
Furniture and equipment expense	3,424		3,424		—			10,611		10,611		—
Data processing expense	2,853		2,983		(130		)	7,764		8,067		(303		)
Advertising and promotion expense	1,200		1,200		—			3,185		3,185		—
Pennsylvania shares tax expense	1,248		1,248		—			3,398		3,398		—
Intangible amortization	817		817		—			2,430		2,430		—
Collection and repossession expense	630		630		—			2,060		2,060		—
Other professional fees and services	962		962		—			3,000		3,000		—
FDIC insurance	217		217		—			1,590		1,590		—
Loss on sale or write-down of assets	181		181		—			875		875		—
Litigation and operational losses	435		435		—			811		811		—
Merger and acquisition related	24		24		—			1,634		1,634		—
Other operating expenses	6,645		6,794		(149		)	17,662		18,111		(449		)
Total noninterest expense	$	49,530	$	50,468	(938		)	$	145,532	$	147,996	(2,464		)
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 September 30,				For the Nine Months Ended September 30,
	2018		2017		2018		2017
	(dollars in thousands)
Noninterest Income
In-scope of Topic 606:
Trust income	$	2,206	$	2,147	$	6,014	$	5,275
Service charges on deposit accounts	4,589		4,803		13,418		13,858
Insurance and retail brokerage commissions	1,872		2,128		5,560		6,652
Card-related interchange income	5,044		4,780		14,929		13,873
Gain on sale of other loans and assets	335		181		726		542
Other income	928		1,238		2,800		3,116
Noninterest Income (in-scope of Topic 606)	14,974		15,277		43,447		43,316
Noninterest Income (out-of-scope of Topic 606)	4,783		4,513		24,661		12,310
Total Noninterest Income	$	19,757	$	19,790	$	68,108	$	55,626