Segment Reporting |
6 Months Ended |
|---|---|
Jun. 30, 2026 | |
| Segment Reporting [Abstract] | |
| Segment Reporting | 14. Segment Reporting
The Corporation’s reportable segment is determined by the , who is the designated chief decision maker (“CDM”), based upon information provided by the Corporation’s products and services offered, primarily banking operations. The segment is also distinguished by the level of information provided to the CDM, who uses such information to review performance of various components of the business, including branches and service offerings, which are then aggregated as operating performance, products, services, and customers are similar and dependent on each other.
The CDM will evaluate the financial performance of the Corporation’s business components such as evaluating revenue streams, significant expenses, and budget-to-actual results in assessing the Corporation’s segment and in the determination of allocating resources. The CDM uses revenue streams to evaluate product pricing and significant expenses to assess performance and evaluate profitability measurements. The CDM uses consolidated net income to benchmark the Company against its competitors. The benchmarking analysis coupled with monitoring budget-to-actual results are used in performance and in establishing compensation. Loans, investments, deposits, and wealth management provide the revenues in the banking operation. Interest expense, provision for credit losses, payroll, occupancy, and data processing charges provide significant expenses in the banking operation. All operations are in Lancaster, Lebanon and Berks counties, Pennsylvania, and Cecil County, Maryland. |