Ameris Bancorp Revenue Disclosure
| For the Years Ended December 31, | |||||||||||||||||
| (dollars in thousands) | 2025 | 2024 | 2023 | ||||||||||||||
| Service charges on deposit accounts | |||||||||||||||||
| ASC 606 revenue items | |||||||||||||||||
| Debit card interchange fees | $ | 17,669 | $ | 17,160 | $ | 16,161 | |||||||||||
| Overdraft fees | 18,368 | 17,339 | 15,793 | ||||||||||||||
| Other service charges on deposit accounts | 18,608 | 16,394 | 14,621 | ||||||||||||||
| Total ASC 606 revenue included in service charges on deposits accounts | 54,645 | 50,893 | 46,575 | ||||||||||||||
| Total service charges on deposit accounts | $ | 54,645 | $ | 50,893 | $ | 46,575 | |||||||||||
| Other service charges, commissions and fees | |||||||||||||||||
| ASC 606 revenue items | |||||||||||||||||
| ATM fees | $ | 3,336 | $ | 3,512 | $ | 3,856 | |||||||||||
| Total ASC 606 revenue included in other service charges, commission and fees | 3,336 | 3,512 | 3,856 | ||||||||||||||
| Other | 1,157 | 1,246 | 545 | ||||||||||||||
| Total other service charges, commission and fees | $ | 4,493 | $ | 4,758 | $ | 4,401 | |||||||||||
| For the Years Ended December 31, | |||||||||||||||||
| (dollars in thousands) | 2025 | 2024 | 2023 | ||||||||||||||
| Net gains (losses) recognized on sale of OREO | $ | 291 | $ | (148) | $ | 2,214 | |||||||||||
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About Revenue Disclosures
Revenue disclosures under ASC 606 explain how a company identifies performance obligations, allocates transaction prices, and determines when revenue is recognized. This section is essential for understanding whether reported revenue reflects genuine economic activity or aggressive accounting choices. Analysts examine the mix of point-in-time versus over-time recognition, which directly affects revenue timing and comparability.
Key signals: rising contract liabilities (deferred revenue) suggest strong future revenue visibility, while declining contract assets may indicate slowing project milestones. Watch for variable consideration estimates — rebates, returns, and performance bonuses that require management judgment. Significant changes in disaggregated revenue by geography or product line can reveal shifting business mix before it appears in headline numbers. Compare revenue growth against contract liability growth to assess sustainability, and scrutinize any changes in the timing of recognition that coincide with earnings pressure.