Revenue Recognition (Tables)

9 Months Ended

Sep. 30, 2025

Revenue from Contract with Customer [Abstract]

Schedule of Non-interest Income, Segregated by Revenue Stream

The following tables present non-interest income, segregated by revenue streams in-scope and out-of-scope of FASB ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)”, for the three and nine months ended September 30, 2025 and 2024. Wealth management fees are included in the wealth management services segment while insurance revenues are included in the insurance segment. All other revenue streams are primarily included in the banking segment. As a result of the sale of substantially all of the assets of GAI on June 1, 2024, insurance revenues reflect no GAI activity for the quarter ended September 30, 2025. See Note 3 for additional information on the sale.


	Three Months Ended
	September 30,
Non-interest Income	2025		2024
In-Scope of Topic 606:
Wealth Management Fees	$	4,288	$	3,580
Service Charges on Deposit Accounts	3,927		3,330
Insurance Revenues	—		—
Interchange Fee Income	5,087		4,390
Other Operating Income:
ATM Fees	352		313
Wire Transfer Fees	242		182
Other (1)	408		240
Non-interest Income (in-scope of Topic 606)	14,304		12,035
Non-interest Income (out-of-scope of Topic 606)	4,125		1,766
Total Non-interest Income	$	18,429	$	13,801

(1) “Other” income includes safe deposit box rentals and other non-interest related fees totaling $408 thousand and $240 thousand for the three months ended September 30, 2025 and 2024, respectively, all of which are within the scope of ASC 606.


	Nine Months Ended
	September 30,
Non-interest Income	2025		2024
In-Scope of Topic 606:
Wealth Management Fees	$	12,289	$	10,729
Service Charges on Deposit Accounts	11,127		9,325
Insurance Revenues	—		4,384
Interchange Fee Income	14,565		12,881
Other Operating Income:
ATM Fees	980		906
Wire Transfer Fees	687		530
Other (1)	1,004		815
Non-interest Income (in-scope of Topic 606)	40,652		39,570
Non-interest Income (out-of-scope of Topic 606)	9,350		8,976
Total Non-interest Income	$	50,002	$	48,546

(1) “Other” income includes safe deposit box rentals and other non-interest related fees totaling $1,004 thousand and $815 thousand for the nine months ended September 30, 2025 and 2024, respectively, all of which are within the scope of ASC 606.

GERMAN AMERICAN BANCORP, INC. 10-Q