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Revenue from Contract with Customer
 12 Months Ended
Dec. 31, 2020
Revenue from Contract with Customer [Abstract]  
Revenue from Contract with Customer [Text Block] 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 Statements of Income. The following table presents the Corporation's sources of other income by revenue stream and operating segment for the years ended December 31, 2020, December 31, 2019 and December 31, 2018.

Year ended December 31, 2020
Revenue by Operating Segment (in thousands)PNBGFSCAll OtherTotal
Income from fiduciary activities
   Personal trust and agency accounts$8,761 $— $— $8,761 
   Employee benefit and retirement-related accounts7,921 — — 7,921 
   Investment management and investment advisory agency accounts10,652 — — 10,652 
   Other1,539 — — 1,539 
Service charges on deposit accounts
    Non-sufficient funds (NSF) fees4,999 — — 4,999 
    Demand deposit account (DDA) charges2,920 — — 2,920 
    Other526 — — 526 
Other service income (1)
    Credit card2,108 4 — 2,112 
    HELOC424 — — 424 
    Installment165 — — 165 
    Real estate32,827 — 62 32,889 
    Commercial1,493 — 528 2,021 
Debit card fee income22,160 — — 22,160 
Bank owned life insurance income (2)
4,521 — 268 4,789 
ATM fees1,773 — — 1,773 
Gain on the sale of OREO, net836 — 371 1,207 
Net gain on the sale of investment securities (2)
3,286 — — 3,286 
Gain (loss) on equity securities, net (2)
2,429 — (247)2,182 
Other components of net periodic pension benefit income (2)
7,759 94 99 7,952 
Miscellaneous (3)
7,132 157 97 7,386 
Total other income$124,231 $255 $1,178 $125,664 
(1) Of the $37.6 million of revenue included within "Other service income", approximately $5.2 million is within the scope of ASC 606, with the remaining $32.4 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 $7.4 million, all of which are within the scope of ASC 606.
Year ended December 31, 2019
Revenue by Operating Segment (in thousands)PNBGFSCAll OtherTotal
Income from fiduciary activities
   Personal trust and agency accounts$9,001 $— $— $9,001 
   Employee benefit and retirement-related accounts7,178 — — 7,178 
   Investment management and investment advisory agency accounts10,024 — — 10,024 
   Other1,565 — — 1,565 
Service charges on deposit accounts
    Non-sufficient funds (NSF) fees7,073 — — 7,073 
    Demand deposit account (DDA) charges3,105 — — 3,105 
    Other657 — — 657 
Other service income (1)
    Credit card2,354 7 — 2,361 
    HELOC403 — 4 407 
    Installment256 — (83)173 
    Real estate11,167 — (9)11,158 
    Commercial1,259 — 142 1,401 
Debit card fee income20,250 — — 20,250 
Bank owned life insurance income (2)
4,168 — 389 4,557 
ATM fees1,828 — — 1,828 
Loss on the sale of OREO, net(110)— (112)(222)
Net loss on 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)
7,135 109 4 7,248 
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 $7.2 million, all of which are within the scope of ASC 606.
Year ended December 31, 2018
Revenue by Operating Segment (in thousands)PNBGFSCAll OtherTotal
Income from fiduciary activities
   Personal trust and agency accounts$8,495 $— $— $8,495 
   Employee benefit and retirement-related accounts6,863 — — 6,863 
   Investment management and investment advisory agency accounts9,352 — — 9,352 
   Other1,583 — — 1,583 
Service charges on deposit accounts
    Non-sufficient funds (NSF) fees7,483 — — 7,483 
    Demand deposit account (DDA) charges3,310 — — 3,310 
    Other668 — — 668 
Other service income (1)
    Credit card2,212 27 — 2,239 
    HELOC471 — — 471 
    Installment243 — — 243 
    Real estate9,079 — — 9,079 
    Commercial1,153 — 1,081 2,234 
Debit card fee income17,317 — — 17,317 
Bank owned life insurance income (2)
4,903 — 1,912 6,815 
ATM fees1,978 — — 1,978 
Gain on the sale of OREO, net1,440 — 2,795 4,235 
Net gain 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 sale of non-performing loans660 — 2,166 2,826 
Miscellaneous (3)
6,884 85 (224)6,745 
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 $6.7 million, all of which are within the scope of ASC 606.

A description of Park's material 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. Services that fall within the scope of ASC 606 are recognized as revenue when the Company satisfies its performance obligation to the customer.

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.