Interest income, net securities gains and bank-owned life insurance are not in scope of ASC 606, "Revenue from Contracts with Customers." For the revenue streams in scope of ASC 606 - trust fees, service charges on deposits, net securities brokerage revenue, payment processing fees, digital banking income, net swap fee and valuation income, mortgage banking income and net gain on OREO and other assets – there are no significant judgments related to the amount and timing of revenue recognition.

The following table summarizes the point of revenue recognition and the income recognized for each of the revenue streams for the three and nine months ended September 30, 2026 and 2025, respectively:

Table 27: Non-interest Income by Revenue Stream


	Point of Revenue	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
(unaudited, in thousands)	Recognition	2026		2025		2026		2025
Revenue Streams
Trust fees
Trust account fees	Over time	$	7,411	$	6,955	$	23,390	$	21,327
WesMark fees	Over time		2,255		2,032		6,548		6,015
Total trust fees			9,666		8,987		29,938		27,342
Service charges on deposits
Commercial banking fees	Over time		2,785		2,463		8,146		6,846
Personal service charges	At a point in time and over time		9,478		8,700		26,623		23,387
Total service charges on deposits			12,263		11,163		34,769		30,233
Net securities brokerage revenue
Annuity commissions	At a point in time		2,095		2,237		6,745		6,834
Equity and debt security trades	At a point in time		143		73		497		282
Managed money	Over time		641		366		1,947		1,030
Trail commissions	Over time		388		285		1,219		864
Total net securities brokerage revenue			3,267		2,961		10,408		9,010

Payment processing fees (1)	At a point in time and over time		889		844		2,536		2,539
Digital banking income	At a point in time		7,476		7,324		21,485		20,053
Net swap fee and valuation income (2)	At a point in time		4,857		3,231		9,054		4,937
Mortgage banking income	At a point in time		123		1,898		2,096		5,402
Net gains on other real estate owned and other assets	At a point in time and over time		194		329		2,776		400

(1)

Included in other non-interest income.

(2)

Changes in the fair value of the underlying swaps are not within the scope of ASC 606 and totaled $2.1 million and $22 thousand for the three months ended September 30, 2026 and 2025, respectively. Fair value adjustments were $2.3 million and ($1.7) million for the nine months ended September 30, 2026 and 2025, respectively.