COLUMBIA BANKING SYSTEM, INC.COLB

COLUMBIA BANKING SYSTEM, INC. Revenue Disclosure

10-KFiled Feb 26, 20261 min read
Revenue from Contracts with Customers 
The Company records revenue when control of the promised products or services is transferred to the customer, in an amount that reflects the consideration the Company expects to be entitled to receive in exchange for those products or services. All of the Company's revenue from contracts with customers in the scope of ASC 606 is recognized in non-interest income. For additional information, see Note 1 – Summary of Significant Accounting Policies.

The following table presents the Company's sources of non-interest income for the years ended December 31, 2025, 2024, and 2023:
(in millions)202520242023
Non-interest income:
Service charges on deposits
Account maintenance fees$57 $46 $38 
Transaction-based and overdraft service charges27 26 28 
Total service charges on deposits84 72 66 
Card-based fees58 57 55 
Financial services and trust revenue35 20 13 
Total revenue from contracts with customers177 149 134 
Non-interest income within the scope of other GAAP topics121 62 70 
Total non-interest income$298 $211 $204 

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Feb 25, 2025
2023Feb 27, 2024
2022Feb 24, 2023
2021Feb 25, 2022
2020Feb 26, 2021
2019Feb 27, 2020
2018Feb 28, 2019

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.

Other Available Disclosures

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