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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 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 and nine-month periods ended September 30, 2020 and September 30, 2019.

Three Months Ended
September 30, 2020
Revenue by Operating Segment (in thousands)PNBGFSCAll OtherTotal
Income from fiduciary activities
   Personal trust and agency accounts$2,290 $— $— $2,290 
   Employee benefit and retirement-related accounts1,967 — — 1,967 
   Investment management and investment advisory agency accounts2,695 — — 2,695 
   Other383 — — 383 
Service charges on deposit accounts
    Non-sufficient funds (NSF) fees1,201 — — 1,201 
    Demand deposit account (DDA) charges787 — — 787 
    Other130 — — 130 
Other service income (1)
    Credit card487 1 — 488 
    HELOC108 — — 108 
    Installment43 — — 43 
    Real estate11,806 — — 11,806 
    Commercial567 — 35 602 
Debit card fee income5,853 — — 5,853 
Bank owned life insurance income (2)
1,109 — 83 1,192 
ATM fees491 — — 491 
Gain on sale of OREO, net198 — 371 569 
Net loss on the sale of investment securities (2)
(27)— — (27)
Gain on equity securities, net (2)
739 — 462 1,201 
Other components of net periodic pension benefit income (2)
1,940 24 24 1,988 
Miscellaneous (3)
2,663 35 93 2,791 
Total other income$35,430 $60 $1,068 $36,558 

(1) Of the $13.0 million of aggregate revenue included within "Other service income", approximately $1.3 million is within the scope of ASC 606, with the remaining $11.7 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 $2.8 million, all of which are within scope of ASC 606.
Three Months Ended
September 30, 2019
Revenue by Operating Segment (in thousands)PNBGFSCAll OtherTotal
Income from fiduciary activities
   Personal trust and agency accounts$2,151 $— $— $2,151 
   Employee benefit and retirement-related accounts1,753 — — 1,753 
   Investment management and investment advisory agency accounts2,547 — — 2,547 
   Other391 — — 391 
Service charges on deposit accounts
    Non-sufficient funds (NSF) fees1,911 — — 1,911 
    Demand deposit account (DDA) charges784 — — 784 
    Other169 — — 169 
Other service income (1)
    Credit card586 1 — 587 
    HELOC71 — 1 72 
    Installment62 — (88)(26)
    Real estate3,226 — (1)3,225 
    Commercial262 — 140 402 
Debit card fee income5,313 — — 5,313 
Bank owned life insurance income (2)
1,021 — 86 1,107 
ATM fees482 — — 482 
Loss on sale of OREO, net(53)— — (53)
Net gain on the sale of investment securities (2)
186 — — 186 
Gain on equity securities, net (2)
240 — 3,095 3,335 
Other components of net periodic pension benefit income (2)
1,147 13 23 1,183 
Miscellaneous (3)
2,593 45 (21)2,617 
Total other income$24,842 $59 $3,235 $28,136 

(1) Of the $4.3 million of aggregate revenue included within "Other service income", approximately $1.3 million is within the scope of ASC 606, with the remaining $3.0 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 $2.6 million, all of which are within scope of ASC 606.
Nine Months Ended
September 30, 2020
Revenue by Operating Segment (in thousands)PNBGFSCAll OtherTotal
Income from fiduciary activities
   Personal trust and agency accounts$6,550 $— $— $6,550 
   Employee benefit and retirement-related accounts5,702 — — 5,702 
   Investment management and investment advisory agency accounts7,852 — — 7,852 
   Other1,137 — — 1,137 
Service charges on deposit accounts
    Non-sufficient funds (NSF) fees3,644 — — 3,644 
    Demand deposit account (DDA) charges2,289 — — 2,289 
    Other389 — — 389 
Other service income (1)
    Credit card1,544 4 — 1,548 
    HELOC319 — — 319 
    Installment144 — — 144 
    Real estate22,228 — — 22,228 
    Commercial1,245 — 87 1,332 
Debit card fee income16,373 — — 16,373 
Bank owned life insurance income (2)
3,452 — 167 3,619 
ATM fees1,341 — — 1,341 
Gain on sale of OREO, net843 — 371 1,214 
Net gain on the sale of investment securities (2)
3,286 — — 3,286 
Gain (loss) on equity securities, net (2)
113 — (862)(749)
Other components of net periodic pension benefit income (2)
5,820 71 73 5,964 
Miscellaneous (3)
5,649 79 98 5,826 
Total other income$89,920 $154 $(66)$90,008 

(1) Of the $25.6 million of aggregate revenue included within "Other service income", approximately $3.7 million is within the scope of ASC 606, with the remaining $21.9 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 $5.8 million, all of which are within scope of ASC 606.
Nine Months Ended
September 30, 2019
Revenue by Operating Segment (in thousands)PNBGFSCAll OtherTotal
Income from fiduciary activities
   Personal trust and agency accounts$6,757 $— $— $6,757 
   Employee benefit and retirement-related accounts5,185 — — 5,185 
   Investment management and investment advisory agency accounts7,421 — — 7,421 
   Other1,137 — — 1,137 
Service charges on deposit accounts
    Non-sufficient funds (NSF) fees5,241 — — 5,241 
    Demand deposit account (DDA) charges2,336 — — 2,336 
    Other501 — — 501 
Other service income (1)
    Credit card1,785 5 — 1,790 
    HELOC282 — 4 286 
    Installment203 — (83)120 
    Real estate7,890 — (10)7,880 
    Commercial901 — 141 1,042 
Debit card fee income14,909 — — 14,909 
Bank owned life insurance income (2)
3,116 — 283 3,399 
ATM fees1,382 — — 1,382 
Loss on sale of OREO, net(84)— (140)(224)
Net loss on the sale of investment securities (2)
(421)— — (421)
Gain on equity securities, net (2)
972 — 4,337 5,309 
Other components of net periodic pension benefit income (2)
3,440 40 69 3,549 
Miscellaneous (3)
5,271 97 2 5,370 
Total other income$68,224 $142 $4,603 $72,969 

(1) Of the $11.1 million of aggregate revenue included within "Other service income", approximately $4.0 million is within the scope of ASC 606, with the remaining $7.1 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 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. Income related to the sale and servicing of loans sold to the secondary market is included within Other service income, but is not within the scope of ASC 606.
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.