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Revenue from Contract with Customers (Tables)
12 Months Ended
Dec. 31, 2018
Revenue from Contract with Customer [Abstract]  
Disaggregation of Revenue [Table Text Block]
The following table presents Park's sources of other income by revenue stream and operating segment for the years ended December 31, 2018, December 31, 2017 and December 31, 2016.

 
 
Year Ended
December 31, 2018
Revenue by Operating Segment (in thousands)
 
PNB
 
GFSC
 
SEPH
 
All Other
 
Total
Income from fiduciary activities
 
 
 
 
 
 
 
 
 
 
   Personal trust and agency accounts
 
$
8,495

 
$

 
$

 
$

 
$
8,495

   Employee benefit and retirement-related accounts
 
6,863

 

 

 

 
6,863

   Investment management and investment advisory agency accounts
 
9,352

 

 

 

 
9,352

   Other
 
1,583

 

 

 

 
1,583

Service charges on deposit accounts
 
 
 
 
 
 
 
 
 
 
    Non-sufficient funds (NSF) fees
 
7,483

 

 

 

 
7,483

    Demand deposit account (DDA) charges
 
3,310

 

 

 

 
3,310

    Other
 
668

 

 

 

 
668

Other service income (1)
 
 
 
 
 
 
 
 
 
 
    Credit card
 
2,212

 
27

 

 

 
2,239

    HELOC
 
471

 

 

 

 
471

    Installment
 
243

 

 

 

 
243

    Real estate
 
9,079

 

 

 

 
9,079

    Commercial
 
1,153

 

 
1,081

 

 
2,234

Checkcard fee income
 
17,317

 

 

 

 
17,317

Bank owned life insurance income (2)
 
4,903

 

 

 
1,912

 
6,815

ATM fees
 
1,978

 

 

 

 
1,978

OREO valuation adjustments (2)
 
(272
)
 

 
(219
)
 

 
(491
)
Gain on the sale of OREO, net
 
1,440

 

 
2,795

 

 
4,235

Net loss on the sale of investment securities (2)
 
(2,271
)
 

 

 

 
(2,271
)
(Loss) gain on equity securities, net (2)
 
(53
)
 

 

 
3,266

 
3,213

Other components of net periodic pension benefit income (2)
 
6,609

 
75

 
136

 

 
6,820

Gain on the sale of non-performing loans (2)
 
660

 

 
2,166

 

 
2,826

Miscellaneous (3)
 
7,758

 
85

 
(59
)
 
855

 
8,639

Total other income
 
$
88,981

 
$
187

 
$
5,900

 
$
6,033

 
$
101,101

(1) Of the $14.3 million of revenue included within "Other service income", approximately $5.5 million is within the scope of ASC 606, with the remaining $8.8 million consisting primarily of residential real estate loan fees which are out of scope.
(2) Not within the scope of ASC 606.
(3) "Miscellaneous" income includes brokerage income, safe deposit box rentals, and miscellaneous bank fees totaling $8.6 million, all of which are within the scope of ASC 606.

 
 
Year Ended
December 31, 2017 (4)
Revenue by Operating Segment (in thousands)
 
PNB
 
GFSC
 
SEPH
 
All Other
 
Total
Income from fiduciary activities
 
 
 
 
 
 
 
 
 
 
   Personal trust and agency accounts
 
$
7,752

 
$

 
$

 
$

 
$
7,752

   Employee benefit and retirement-related accounts
 
6,234

 

 

 

 
6,234

   Investment management and investment advisory agency accounts
 
8,386

 

 

 

 
8,386

   Other
 
1,363

 

 

 

 
1,363

Service charges on deposit accounts
 
 
 
 
 
 
 
 
 
 
    Non-sufficient funds (NSF) fees
 
8,122

 

 

 

 
8,122

    Demand deposit account (DDA) charges
 
3,847

 

 

 

 
3,847

    Other
 
684

 

 

 

 
684

Other service income (1)
 
 
 
 
 
 
 
 
 
 
    Credit card
 
1,987

 
(6
)
 

 

 
1,981

    HELOC
 
474

 

 
4

 

 
478

    Installment
 
387

 

 

 

 
387

    Real estate
 
8,974

 

 
31

 

 
9,005

    Commercial
 
1,118

 

 
193

 

 
1,311

Checkcard fee income
 
15,798

 

 

 

 
15,798

Bank owned life insurance income (2)
 
4,441

 

 

 
417

 
4,858

ATM fees
 
2,253

 

 

 

 
2,253

OREO valuation adjustments (2)
 
(458
)
 

 

 

 
(458
)
Gain on the sale of OREO, net
 
239

 

 
12

 

 
251

Net gain on sale of investment securities (2)
 

 

 

 
1,821

 
1,821

Other components of net periodic pension benefit income (2)
 
5,616

 
63

 
115

 

 
5,794

Miscellaneous (3)
 
5,525

 
46

 
164

 
827

 
6,562

Total other income
 
$
82,742

 
$
103

 
$
519

 
$
3,065

 
$
86,429

(1) Of the $13.2 million of revenue included within "Other service income", approximately $4.4 million is within the scope of ASC 606, with the remaining $8.8 million consisting primarily of residential real estate loan fees which are out of scope.
(2) Not within the scope of ASC 606.
(3) "Miscellaneous" income includes brokerage income, safe deposit box rentals, and miscellaneous bank fees totaling $6.6 million, all of which are within the scope of ASC 606.
(4) 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.


 
 
Year Ended
December 31, 2016 (4)
Revenue by Operating Segment (in thousands)
 
PNB
 
GFSC
 
SEPH
 
All Other
 
Total
Income from fiduciary activities
 
 
 
 
 
 
 
 
 
 
   Personal trust and agency accounts
 
7,101

 

 

 

 
$
7,101

   Employee benefit and retirement-related accounts
 
5,432

 

 

 

 
5,432

   Investment management and investment advisory agency accounts
 
7,693

 

 

 

 
7,693

   Other
 
1,174

 

 

 

 
1,174

Service charges on deposit accounts
 
 
 
 
 
 
 
 
 
 
    Non-sufficient funds (NSF) fees
 
8,970

 

 

 

 
8,970

    Demand deposit account (DDA) charges
 
3,932

 

 

 

 
3,932

    Other
 
1,357

 

 

 

 
1,357

Other service income (1)
 
 
 
 
 
 
 
 
 
 
    Credit card
 
1,584

 

 

 

 
1,584

    HELOC
 
453

 

 
5

 

 
458

    Installment
 
638

 

 

 

 
638

    Real estate
 
9,319

 

 

 

 
9,319

    Commercial
 
739

 

 
1,681

 

 
2,420

Checkcard fee income
 
15,057

 

 

 

 
15,057

Bank owned life insurance income (2)
 
3,913

 

 

 
425

 
4,338

ATM fees
 
2,268

 

 

 

 
2,268

OREO valuation adjustments (2)
 
(583
)
 

 
(18
)
 

 
(601
)
Gain on the sale of OREO, net
 
257

 

 
1,066

 

 
1,323

Other components of net periodic pension benefit income (2)
 
5,156

 
58

 
94

 

 
5,308

Miscellaneous (3)
 
5,499

 
(1
)
 
240

 
530

 
6,268

Total other income
 
$
79,959

 
$
57

 
$
3,068

 
$
955

 
$
84,039

(1) Of the $14.4 million of revenue included within "Other service income", approximately $5.4 million is within the scope of ASC 606, with the remaining $9.0 million consisting primarily of residential real estate loan fees which are out of scope.
(2) Not within the scope of ASC 606.
(3) "Miscellaneous" income includes brokerage income, safe deposit box rentals, and miscellaneous bank fees totaling $6.3 million, all of which are within the scope of ASC 606.
(4) 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.