v3.26.1
Revenue
6 Months Ended
Jun. 30, 2026
Revenue from Contract with Customer [Abstract]  
Revenue Revenue
Our revenue is comprised primarily of interest income, service charges and fees, gains on the sale of loans and AFS securities, earnings on corporate owned life insurance policies, and other noninterest income. Other noninterest income is typically service and performance driven in nature and comprised primarily of investment and trust advisory fees. We recognize revenue, excluding interest income, in accordance with ASC 606, Revenue From Contracts with Customers. Revenue is recognized when our performance obligation has been satisfied according to our contractual obligation.
We record receivables when revenue is unpaid and collectability is reasonably assured. Accounts receivable balances primarily represent amounts due from customers for which revenue has been recognized. Accounts receivable balances are recorded in the consolidated balance sheets in other assets. For the three and six month periods ended June 30, 2026 and 2025, we satisfied our performance obligations pursuant to contracts with customers. As a result, we have not recorded any contract assets or liabilities. We estimate no returns or allowances for the three and six month periods ended June 30, 2026 and 2025.
Our contracts with customers define our performance obligations with clearly established pricing which did not require us to allocate or disaggregate revenue by performance obligation. A summary of revenue recognized for each major category of contracts with customers, subject to ASC 606, is as follows for the periods indicated:
Three Months Ended 
 June 30
Six Months Ended 
 June 30
(dollars in thousands)2026202520262025
Debit card income$1,198 $995 $2,306 $1,977 
Trust service fees1,019 913 1,885 1,726 
Customer overdraft fees600 532 1,161 1,076 
Service charges and fees related to deposit accounts348 176 706 341 
ATM income294 278 544 507 
Investment advisory fees197 171 439 337 
Other152 134 305 235 
A significant portion of our revenue consists of interest income which is not subject to the requirements set forth in ASC 606.