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REVENUE FROM CONTRACTS WITH CUSTOMERS
 9 Months Ended
Sep. 30, 2020
Revenue from Contract with Customer [Abstract]  
REVENUE FROM CONTRACTS WITH CUSTOMERS REVENUE FROM CONTRACTS WITH CUSTOMERSAll of the Corporation's revenue from contracts with customers in the scope of ASC 606 is recognized within non-interest income. The following tables present the Corporation's non-interest income by revenue stream and reportable segment for the three and nine months ended September 30, 2020 and 2019 (in thousands). Items outside the scope of ASC 606 are noted as such.
Three Months Ended September 30, 2020
Revenue by Operating Segment:Core BankingWMG
Holding Company, CFS, and CRM(b)
Total
Non-interest income
Service charges on deposit accounts
         Overdraft fees$668 $— $— $668 
         Other72 — — 72 
Interchange revenue from debit card transactions1,082 — — 1,082 
WMG fee income— 2,416 — 2,416 
CFS fee and commission income— — 172 172 
Net gains (losses) on sales of OREO6 — — 6 
Net gains on sales of loans(a)
553 — — 553 
Loan servicing fees(a)
32 — — 32 
Changes in fair value of equity investments(a)
71 — (14)57 
Income from bank-owned life insurance(a)
14 — — 14 
Other(a)
320 — (53)267 
Total non-interest income (loss)$2,818 $2,416 $105 $5,339 
(a) Not within scope of ASC 606.
(b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments.
Three Months Ended September 30, 2019
Revenue by Operating Segment:Core BankingWMG
Holding Company, CFS, and CRM(b)
Total
Non-interest income
Service charges on deposit accounts
         Overdraft fees$959 $— $— $959 
         Other182 — — 182 
Interchange revenue from debit card transactions1,058 — — 1,058 
WMG fee income— 2,315 — 2,315 
CFS fee and commission income— — 145 145 
Net gains (losses) on sales of OREO(1)— — (1)
Net gains on sales of loans(a)
69 — — 69 
Loan servicing fees(a)
25 — — 25 
Changes in fair value of equity investments(a)
3 — (13)(10)
Income from bank-owned life insurance(a)
17 — — 17 
Other(a)
252 — (55)197 
Total non-interest income$2,564 $2,315 $77 $4,956 
(a) Not within scope of ASC 606.
(b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments.
Nine Months Ended September 30, 2020
Revenue by Operating Segment:Core BankingWMG
Holding Company, CFS, and CRM(b)
Total
Non-interest income
Service charges on deposit accounts
Overdraft fees$1,894 $— $— $1,894 
Other400 — — 400 
Interchange revenue from debit card transactions2,989 — — 2,989 
WMG fee income— 6,968 — 6,968 
CFS fee and commission income— — 502 502 
Net gains (losses) on sales of OREO(71)— — (71)
Net gains on sales of loans(a)
916 — — 916 
Loan servicing fees(a)
88 — — 88 
Changes in fair value of equity investments(a)
49 — (82)(33)
Income from bank-owned life insurance(a)
147 — — 147 
Other(a)
1,383 — (33)1,350 
Total non-interest income$7,795 $6,968 $387 $15,150 
(a) Not within scope of ASC 606.
(b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments.

Nine Months Ended September 30, 2019
Revenue by Operating Segment:Core BankingWMG
Holding Company, CFS, and CRM(b)
Total
Non-interest income
Service charges on deposit accounts
Overdraft fees$2,703 $— $— $2,703 
Other627 — — 627 
Interchange revenue from debit card transactions3,113 — — 3,113 
WMG fee income— 7,115 — 7,115 
CFS fee and commission income— — 502 502 
Net gains (losses) on sales of OREO(87)— — (87)
Net gains on sales of loans(a)
146 — — 146 
Loan servicing fees(a)
76 — — 76 
Net gains on sales of securities(a)
19 — — 19 
Changes in fair value of equity investments(a)
103 — 3 106 
Income from bank-owned life insurance(a)
48 — — 48 
Other(a)
796 — (197)599 
Total non-interest income$7,544 $7,115 $308 $14,967 
(a) Not within scope of ASC 606.
(b) 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:

Service Charges on Deposit Accounts: The Corporation earns fees from its deposit customers for transaction-based, account maintenance, and overdraft services. Transaction-based fees, which included services such as ATM use fees, stop payment charges, statement rendering, and ACH fees, are recognized at the time the transaction is executed as that is the point in time the
Corporation fulfills the customer's request. Account maintenance fees, which relate primarily to monthly maintenance, are recognized at the time the maintenance occurs. Overdraft fees are recognized at the point in time that the overdraft occurs. Service charges on deposits are withdrawn from the customer's account balance.

Interchange Income from Debit Card Transactions: The Corporation earns interchange fees from debit cardholder transactions conducted through the MasterCard payment network. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized daily, concurrently with the transaction processing services provided to cardholder.

WMG Fee Income (Gross): The Corporation earns wealth management fees from its contracts with customers to manage assets for investment, and/or to conduct transactions on their accounts. These fees are primarily earned over time as the Corporation provides the contracted monthly or quarterly services and are generally assessed based on a tiered scale of the market value of assets under management (AUM) at quarter-end.

CFS Fee and Commission Income (Net): The Corporation earns fees from investment brokerage services provided to its customers by a third-party service provider. The Corporation receives commissions from the third-party service provider on a monthly basis based upon customer activity for the month. The Corporation (i) acts as an agent in arranging the relationship between the customer and the third-party service provider and (ii) does not control the services rendered to the customers. Investment brokerage fees are presented net of related costs. The Corporation also earns fees from tax services provided to its customers.
Net Gains/Losses on Sales of OREO: The Corporation records a gain or loss from the sale of OREO when control of the property transfers to the buyer, which generally occurs at the time of an executed deed. When the Corporation finances the sale of OREO to the buyer, the Corporation 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 OREO asset is derecognized and the gain or loss on sale is recorded upon the transfer of control of the property to the buyer. In determining the gain or loss on the sale, the Corporation adjusts the transaction price and related gain (loss) on sale if a significant financing component is present.