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Revenue from Contract with Customer
 12 Months Ended
Dec. 31, 2022
Revenue from Contract with Customer [Abstract]  
Revenue from Contract with Customer [Text Block] Revenue from Contracts with CustomersAll 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, 2022, 2021, and 2020:

Year ended December 31, 2022
Revenue by Operating Segment (in thousands)PNBAll OtherTotal
Income from fiduciary activities
   Personal trust and agency accounts$10,091 $— $10,091 
   Employee benefit and retirement-related accounts9,698 — 9,698 
   Investment management and investment advisory agency accounts12,442 — 12,442 
   Other1,860 — 1,860 
Service charges on deposit accounts
    Non-sufficient funds (NSF) fees6,095 — 6,095 
    Demand deposit account (DDA) charges3,439 — 3,439 
    Other557 — 557 
Other service income (1)
    Credit card2,808 — 2,808 
    HELOC397 — 397 
    Installment163 — 163 
    Real estate9,952 — 9,952 
    Commercial1,214 761 1,975 
Debit card fee income26,046 — 26,046 
Bank owned life insurance income (2)
4,656 1,444 6,100 
ATM fees2,273 — 2,273 
Gain on the sale of OREO, net4 5,607 5,611 
OREO valuation markup30 12,009 12,039 
Gain on equity securities, net (2)
2,068 887 2,955 
Other components of net periodic pension benefit income (2)
11,819 289 12,108 
Miscellaneous (3)
9,599 (273)9,326 
Total other income$115,211 $20,724 $135,935 
(1) Of the $15.3 million of aggregate revenue included within "Other service income", approximately $5.6 million is within the scope of ASC 606, with the remaining $9.7 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 $9.3 million, all of which are within the scope of ASC 606.
Year ended December 31, 2021
Revenue by Operating Segment (in thousands)PNBAll OtherTotal
Income from fiduciary activities
   Personal trust and agency accounts$10,264 $— $10,264 
   Employee benefit and retirement-related accounts9,705 — 9,705 
   Investment management and investment advisory agency accounts12,620 — 12,620 
   Other1,860 — 1,860 
Service charges on deposit accounts
    Non-sufficient funds (NSF) fees5,244 — 5,244 
    Demand deposit account (DDA) charges3,074 — 3,074 
    Other514 — 514 
Other service income (1)
    Credit card2,559 4 2,563 
    HELOC389 — 389 
    Installment148 — 148 
    Real estate24,907 — 24,907 
    Commercial1,280 525 1,805 
Debit card fee income25,865 — 25,865 
Bank owned life insurance income (2)
4,202 695 4,897 
ATM fees2,379 — 2,379 
Loss on the sale of OREO, net(4)— (4)
OREO valuation markup64 — 64 
Gain on equity securities, net (2)
3,793 1,218 5,011 
Other components of net periodic pension benefit income (2)
7,946 206 8,152 
Miscellaneous (3)
9,993 494 10,487 
Total other income$126,802 $3,142 $129,944 
(1) Of the $29.8 million of revenue included within "Other service income", approximately $5.3 million is within the scope of ASC 606, with the remaining $24.5 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 $10.5 million, all of which are within the scope of ASC 606.
Year ended December 31, 2020
Revenue by Operating Segment (in thousands)PNBAll 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 
OREO valuation markup105 — 105 
Net gain on sale of debt 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)
7,759 193 7,952 
Miscellaneous (3)
7,027 254 7,281 
Total other income$124,231 $1,433 $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 $7.3 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 the Corporation's 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 fees, 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 the Company's 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.
OREO valuation markup: The Corporation records an OREO valuation markup immediately prior to the transfer of a loan to OREO when the fair market value of the property less costs to sell exceeds the principal balance of the loan.