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Revenue from Contracts with Customers
 3 Months Ended
Mar. 31, 2020
Revenue from Contract with Customer [Abstract]  
Revenue from Contracts with Customers Revenue from Contracts with Customers
All of Park's revenue from contracts with customers within the scope of ASC 606 is recognized within "Other income" in the Consolidated Condensed Statements of Income. The following table presents the Corporation's sources of other income by revenue stream and operating segment for the three-month periods ended March 31, 2020 and March 31, 2019.

Three Months Ended
March 31, 2020
Revenue by Operating Segment (in thousands)PNBGFSCAll OtherTotal
Income from fiduciary activities
   Personal trust and agency accounts$2,171  $—  $—  $2,171  
   Employee benefit and retirement-related accounts1,916  —  —  1,916  
   Investment management and investment advisory agency accounts2,642  —  —  2,642  
   Other384  —  —  384  
Service charges on deposit accounts
    Non-sufficient funds (NSF) fees1,615  —  —  1,615  
    Demand deposit account (DDA) charges761  —  —  761  
    Other152  —  —  152  
Other service income (1)
    Credit card596  1  —  597  
    HELOC98  —  —  98  
    Installment53  —  —  53  
    Real estate2,647  —  —  2,647  
    Commercial371  —  —  371  
Debit card fee income4,960  —  —  4,960  
Bank owned life insurance income (2)
1,166  —  82  1,248  
ATM fees412  —  —  412  
Loss on sale of OREO, net(196) —  —  (196) 
Gain (loss) on equity securities, net (2)
166  —  (1,139) (973) 
Other components of net periodic pension benefit income (2)
1,940  24  24  1,988  
Miscellaneous (3)
1,627  7  6  1,640  
Total other income$23,481  $32  $(1,027) $22,486  
(1) Of the $3.8 million of aggregate revenue included within "Other service income", approximately $2.3 million is within the scope of ASC 606, with the remaining $1.5 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 $1.6 million, all of which are within scope of ASC 606.
Three Months Ended
March 31, 2019
Revenue by Operating Segment (in thousands)PNBGFSCAll OtherTotal
Income from fiduciary activities
   Personal trust and agency accounts$2,301  $—  $—  $2,301  
   Employee benefit and retirement-related accounts1,670  —  —  1,670  
   Investment management and investment advisory agency accounts2,381  —  —  2,381  
   Other371  —  —  371  
Service charges on deposit accounts
    Non-sufficient funds (NSF) fees1,616  —  —  1,616  
    Demand deposit account (DDA) charges780  —  —  780  
    Other163  —  —  163  
Other service income (1)
    Credit card597  3  —  600  
    HELOC95  —  4  99  
    Installment74  —  (4) 70  
    Real estate1,757  —  —  1,757  
    Commercial292  —  —  292  
Debit card fee income4,369  —  —  4,369  
Bank owned life insurance income (2)
898  —  108  1,006  
ATM fees440  —  —  440  
Loss on sale of OREO, net(12) —  —  (12) 
Gain on equity securities, net (2)
589  —  1,153  1,742  
Other components of net periodic pension benefit income (2)
1,147  13  23  1,183  
Miscellaneous (3)
1,180  16  1  1,197  
Total other income$20,708  $32  $1,285  $22,025  
(1) Of the $2.8 million of aggregate revenue included within "Other service income", approximately $1.2 million is within the scope of ASC 606, with the remaining $1.6 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 $1.2 million, all of which are within scope of ASC 606.

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

Income from fiduciary activities (gross): Park earns fiduciary fee income and investment brokerage fees from its contracts with trust customers for various fiduciary and investment-related services. These fees are earned over time as the Company provides the contracted monthly and quarterly services and are generally assessed based on the market value of the trust assets.

Service charges on deposit accounts and ATM fees: The Corporation earns fees from its deposit customers for transaction-based, account maintenance, and overdraft services. Transaction-based fees, which include 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 generally recognized at the end of the month, representing the period over which the Corporation satisfies the performance obligation. 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.

Other service income: Other service income includes income from (1) the sale and servicing of loans sold to the secondary market, (2) incentive income from third-party credit card issuers, and (3) loan customers for various loan-related activities and services. These fees are generally recognized at a point in time following the completion of a loan sale or related service activity.
Debit card fee income: Park earns interchange fees from debit cardholder transactions conducted primarily through the Visa payment network. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized daily, net of card network fees, concurrently with the transaction processing services provided to the cardholder. Gain or loss on sale of OREO, net: 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 delivery of an executed deed. When Park finances the sale of OREO to the buyer, the Corporation assesses whether the buyer is committed to perform the buyer's obligation 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.