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REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)
6 Months Ended
Jun. 30, 2018
Revenue from Contract with Customer [Abstract]  
Disaggregation of Revenue
The following table presents the Corporation's non-interest income by revenue stream and reportable segment for the three and six months ended June 30, 2018 and 2017 (in thousands). Items outside the scope of ASC 606 are noted as such.

 
 
Three Months Ended June 30, 2018
Revenue by Operating Segment:
 
Core Banking
 
WMG
 
Holding Company, CFS, and CRM(c)
 
Total
Non-interest income
 
 
 
 
 
 
 
 
Service charges on deposit accounts
 
 
 
 
 
 
 
 
         Overdraft fees
 
$
939

 
$

 
$

 
$
939

         Other
 
205

 

 

 
205

Interchange revenue from debit card transactions
 
996

 

 

 
996

WMG fee income
 

 
2,373

 

 
2,373

CFS fee and commission income
 

 

 
135

 
135

Net gains (losses) on sales of OREO
 
(48
)
 

 

 
(48
)
Net gains on sales of loans(a)
 
59

 

 

 
59

Loan servicing fees(a)
 
22

 

 

 
22

Other(a)
 
649

 

 
(5
)
 
644

Total non-interest income (loss)
 
$
2,822

 
$
2,373

 
$
130

 
$
5,325


 
 
Three Months Ended June 30, 2017 (b)
Revenue by Operating Segment:
 
Core Banking
 
WMG
 
Holding Company, CFS, and CRM(c)
 
Total
Non-interest income
 
 
 
 
 
 
 
 
Service charges on deposit accounts
 
 
 
 
 
 
 
 
         Overdraft fees
 
$
971

 
$

 
$

 
$
971

         Other
 
254

 

 

 
254

Interchange revenue from debit card transactions
 
964

 

 

 
964

WMG fee income
 

 
2,269

 

 
2,269

CFS fee and commission income
 

 

 
174

 
174

Net gains (losses) on sales of OREO
 
(9
)
 

 

 
(9
)
Net gains on sales of loans(a)
 
53

 

 

 
53

Loan servicing fees(a)
 
21

 

 

 
21

Net gains (losses) on sales of securities(a)
 
12

 

 

 
12

Other(a)
 
368

 

 
(55
)
 
313

Total non-interest income
 
$
2,634

 
$
2,269

 
$
119

 
$
5,022

(a) Not within scope of ASC 606.
(b) The Corporation elected the modified retrospective approach of adoption; therefore, prior period balances are presented under legacy GAAP and may not be comparable to current year presentation.
(c) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments.

A description of the Corporation's revenue streams accounted for under ASC 606 follows:

 
 
Six Months Ended June 30, 2018
Revenue by Operating Segment:
 
Core Banking
 
WMG
 
Holding Company, CFS, and CRM(c)
 
Total
Non-interest income
 
 
 
 
 
 
 
 
Service charges on deposit accounts
 
 
 
 
 
 
 
 
         Overdraft fees
 
$
1,904

 
$

 
$

 
$
1,904

         Other
 
404

 

 

 
404

Interchange revenue from debit card transactions
 
2,031

 

 

 
2,031

WMG fee income
 

 
4,689

 

 
4,689

CFS fee and commission income
 

 

 
245

 
245

Net gains (losses) on sales of OREO
 
(4
)
 

 

 
(4
)
Net gains on sales of loans(a)
 
105

 

 

 
105

Loan servicing fees(a)
 
45

 

 

 
45

Other(a)
 
1,520

 

 
(139
)
 
1,381

Total non-interest income (loss)
 
$
6,005

 
$
4,689

 
$
106

 
$
10,800



 
Six Months Ended June 30, 2017 (b)
Revenue by Operating Segment:
 
Core Banking
 
WMG
 
Holding Company, CFS, and CRM(c)
 
Total
Non-interest income
 

 

 

 

Service charges on deposit accounts
 

 

 

 

         Overdraft fees
 
$
1,950

 
$

 
$

 
$
1,950

         Other
 
459

 

 

 
459

Interchange revenue from debit card transactions
 
1,884

 

 

 
1,884

WMG fee income
 

 
4,378

 

 
4,378

CFS fee and commission income
 

 

 
312

 
312

Net gains on sales of OREO
 
8

 

 

 
8

Net gains on sales of loans(a)
 
122

 

 

 
122

Loan servicing fees(a)
 
41

 

 

 
41

Net gains (losses) on sales of securities(a)
 
12

 

 

 
12

Other(a)
 
763

 

 
(60
)
 
703

Total non-interest income
 
$
5,239

 
$
4,378

 
$
252

 
$
9,869

(a) Not within scope of ASC 606.
(b) The Corporation elected the modified retrospective approach of adoption; therefore, prior period balances are presented under legacy GAAP and may not be comparable to current year presentation.
(c) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments.