Revenue from Contract with Customer (Tables)

12 Months Ended

Dec. 31, 2019

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, 2019, December 31, 2018 and December 31, 2017.


	Year Ended December 31, 2019
Revenue by Operating Segment (in thousands)	PNB		GFSC		All Other		Total
Income from fiduciary activities
Personal trust and agency accounts	$	9,001	$	—	$	—	$	9,001
Employee benefit and retirement-related accounts	7,178		—		—		7,178
Investment management and investment advisory agency accounts	10,024		—		—		10,024
Other	1,565		—		—		1,565
Service charges on deposit accounts
Non-sufficient funds (NSF) fees	7,073		—		—		7,073
Demand deposit account (DDA) charges	3,105		—		—		3,105
Other	657		—		—		657
Other service income ⁽¹⁾
Credit card	2,354		7		—		2,361
HELOC	403		—		4		407
Installment	256		—		(83)		173
Real estate	11,167		—		(9)		11,158
Commercial	1,259		—		142		1,401
Debit card fee income	20,250		—		—		20,250
Bank owned life insurance income ⁽²⁾	4,168		—		389		4,557
ATM fees	1,828		—		—		1,828
OREO valuation adjustments ⁽²⁾	(225)		—		—		(225)
Loss on the sale of OREO, net	(110)		—		(112)		(222)
Net loss on the sale of investment securities ⁽²⁾	(421)		—		—		(421)
Gain on equity securities, net ⁽²⁾	913		—		4,205		5,118
Other components of net periodic pension benefit income ⁽²⁾	4,587		54		91		4,732
Miscellaneous ⁽³⁾	7,360		109		4		7,473
Total other income	$	92,392	$	170	$	4,631	$	97,193

⁽¹⁾Of the $15.5 million of revenue included within "Other service income", approximately $4.9 million is within the scope of ASC 606, with the remaining $10.6 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 $7.5 million, all of which are within the scope of ASC 606.


	Year Ended December 31, 2018
Revenue by Operating Segment (in thousands)	PNB		GFSC		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
Debit card 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 sale of investment securities ⁽²⁾	(2,271)		—		—		(2,271)
Gain on equity securities, net ⁽²⁾	549		—		4,067		4,616
Other components of net periodic pension benefit income ⁽²⁾	6,609		75		136		6,820
Gain on the sale of non-performing loans	660		—		2,166		2,826
Miscellaneous ⁽³⁾	7,156		85		(5)		7,236
Total other income	$	88,981	$	187	$	11,933	$	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 $7.2 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		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
Debit card 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
Gain on equity securities, net ⁽²⁾	11		—		1,199		1,210
Other components of net periodic pension benefit income ⁽²⁾	5,616		63		115		5,794
Miscellaneous ⁽³⁾	5,514		46		(208)		5,352
Total other income	$	82,742	$	103	$	3,584	$	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 $5.4 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 U.S. GAAP and may not be comparable to current year presentation.