REVENUE FROM CONTRACTS WITH CUSTOMERS REVENUE FROM CONTRACS WITH CUSTOMERS

6 Months Ended

Jun. 30, 2023

Revenue from Contract with Customer [Abstract]

REVENUE FROM CONTRACTS WITH CUSTOMERS

REVENUE FROM CONTRACTS WITH CUSTOMERSA portion of the Company's non-interest income is derived from contracts with customers, and, as such, the revenue recognized depicts the transfer of promised goods or services to its customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The Company considers the terms of the contract and all relevant facts and circumstances when applying this guidance.

The Company has disaggregated its revenue from contracts with customers into categories based on the nature of the revenue. The categorization of revenues from contracts with customers that are within the scope of ASC 606 closely aligns with the presentation of revenue categories presented within non-interest income on the consolidated statements of income. The following table presents the revenue streams within the scope of ASC 606 for the periods indicated:

	Location on Consolidated Statements of Income	Three Months Ended June 31,				Six Months Ended June 30,
(In thousands)		2023		2022		2023		2022
Debit card interchange income	Debit card income	$	3,079	$	3,213	$	6,017	$	6,137
Services charges on deposit accounts	Service charges on deposit accounts	1,935		1,931		3,697		3,764
Fiduciary services income	Income from fiduciary services	1,775		1,681		3,375		3,312
Investment program income	Brokerage and insurance commissions	1,152		1,272		2,245		2,266
Other non-interest income	Other income	465		450		887		850
Total non-interest income within the scope of ASC 606		8,406		8,547		16,221		16,329
Total non-interest income not in scope of ASC 606		1,704		2,594		3,755		4,637
Total non-interest income		$	10,110	$	11,141	$	19,976	$	20,966

In each of the revenue streams identified above, there were no significant judgments made in determining or allocating the transaction price, as the consideration and services are generally explicitly identified in the associated contracts.