NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 17. CONTRACTS WITH CUSTOMERS, continued The following table shows the Company’s total non-interest income segregated between those within the scope of ASC 606 and those within the scope of other GAAP topics: Non-Interest Income Non-interest income from contracts with customers $ 16,500,619 Non-interest income within the scope of other GAAP topics 3,838,151 Total Non-Interest Income $ 20,338,770 The Company’s significant policies related to contracts with customers are discussed below: Service Charge on Deposits: Service charges on deposit accounts consist of monthly service fees, account ab na sa el yds fi es ef se, etsh, enCoonm- s pu af fni cyi’ es npte fruf onrdms af en ec se , osbwl iegeapt i of ene iss, ga ennde or at hl l ey rs adtei ps foi es di t , aa cncdo tuhnet rreel al at teedd r feeveesn. uFeo rr etcroagnns iazcet di o, na -t aa npdo itnhte i nr etliamt eed. Froerv ennoune- t rrae nc os ag cntiizoend-,boa vs ee dr ft ehees ,ptehrei oCdo imn pwa nhyi c’ sh pt ehref osremr vainc ec ei so bpl ri goavti idoend i s( tgyepni cear lal yl l ya s ma t oi snf itehd) ., Generally, payments are received immediately through a direct charge to the customer’s account. Other Service Charges, Commissions, and Fees : For transaction-based fees, the Company’s performance b o o v b a e s li e r g d a t t h f i e o e e n s p , i e s t r h g i e o e d n C e o i r m n a l p w ly a h n s i y a c ’ t h s i s p t f e i h e r e d f o , s r a e m n rv d a i n c t c e h e e i o s r b e p l l a i r g t o a e v t d i i d o r n e e d v i s e ( n g t u y e p e n i e r c r e a a c l l l o y ly g n a s i a z m t e is d o f , n i e a t d h t , ) a . a p n G o d e i n n th e t e r i a n r l e l t y l i a , m t p e e a d . y F r m o e r e v n e n n t o s u n e - a t r r r e e a c n r o s e g a c n c e t i i i z v o e e n d d - , immediately through a direct charge to the customer’s account. Check Card Fees : Check Card revenue is primarily comprised of debit card income and ATM fees. Debit Card rt he rvoe un guhe icsapr rdi mpaaryiml y ecnotmnpertiws eodr ko sf i ns ut ec rhc haas n Vg eI SfAe e. sAeTaMr n ef edews haer ne e pv reirmt ha er i Cl yo mg epnaenrya’tsedde bwi ht ec anr da s na or en -pCroomc epsas ne dy cpaerrdf ohroml daenrc ue soebsl iag aCtoi omnpfaonr yc hAeTcMk coarr dwrheevne na uCeoi ms gpeanneyr ac lal yr dsha ot ilsdf ei er du, saensd at hneo rne- lCaot emdpraenvye nAuTeMr .e Tc ohgenCi zoemd p, wa nhye’ns the services are rendered. Generally, payments are received immediately or in the following month. Trust and Investment Management Fee Income : Trust and investment management fee income is primarily cpoemr f oprrmi s eadn coe f of ebel isg aetai or nn e di s f gr oe mn e rtahlel y msaant iasgf ieemd eonvt ear n dt i ma ed m( ti ny pi sitcraaltl iyo nq uoaf r tceurs)t oamn edr tahses ertes l. aTt ehde rCeovme npua en yi’ ss rr ae tceo. g nG iezneedr ab lal ys e, pd auypmo enntths ea rqeu ar er tceeri v- eendda mf eawr kdeat yvsa al uf tee or fqtuhaer taesrs-eetns du tnhdreoru mg ha an adgi er emc et nc ht aa rngde tthoe t ah pe pclui csat ob ml e ef re’ es accounts. The following table illustrates the disaggregation by the Company’s major revenue streams for the period ending December 31, 2025: Major Revenue Streams: Service Charges $ 3,112,262 Other service charges, commissions, and fees 4,528,459 Check card fees 6,536,986 Trust and management fee income 2,322,912 Net Revenue from Contracts with Customers 16,500,619 Non-interest income within scope of other GAAP topics 3,838,151 Total Non-Interest Income $ 20,338,770
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