b'Comprehensive Income: Comprehensive income is defined as the change in equity from transactions and other events from non-owner sources.It includes all changes in equity except those resulting from investments by shareholders and distributions to shareholders.Comprehensive income includes net income and certain elements of other comprehensive income including: employers accounting for pensions and accounting for certain investments in debt and equity securities. CNB reports its comprehensive income in a separate statement following the consolidated statements of income.The components of accumulated other comprehensive income were as follows:AOCI Attributed To:Unrealized GainTotal (Loss) onAccumulated Available for UnrecognizedOther Sale SecuritiesPension CostsComprehensive (Net of Tax) (Net of Tax) Income (Loss) BALANCE, DECEMBER 31, 2017 $ (579,256) $(3,336,988) $(3,916,244) Change for 2018, net of tax(349,264)77,281(271,983) Reclassification adjustment for realized gains included innet income, net of tax 1 3,658 - 1 3,658BALANCE, DECEMBER 31, 2018 $ (914,862) $(3,259,707) $(4,174,569) Change for 2019, net of tax1 ,039,957(630,575) 4 09,382 Reclassification adjustment for realized gains included innet income, net of tax 2 97,569 -297,569BALANCE, DECEMBER 31, 2019 $4 22,664 $(3,890,282) $(3,467,618) NOTE 2.REVENUE RECOGNITION As discussed in Note 1, CNB implemented ASU 2014-09 during the year ended December 31, 2018.The sources of revenue for the Bank are interest income from loans and investments and non-interest income.Non-interest income is generally earned from various banking and financial services that the Bank offers, from changes in the value of investments and from the sale of assets.Revenue is recognized as earned based on contractual terms, as transactions occur, or as services are provided.Following is further detail of the various types of revenue the Bank earns and when it is recognized.Interest and dividend income:Interest and dividend income is generated from various sources, including loans outstanding and investments, and is recognized on an accrual basis according to loan agreements, securities contracts or other such written contracts.These revenues are outside the scope of ASC Update 2014-09.Service charges on deposit accounts:The Bank earns fees from its deposit customers for overdraft and account maintenance services.Overdraft fees are recognized when the overdraft occurs.Account maintenance fees, which relate primarily to monthly maintenance, are earned over the course of a month, representing the period over which the Bank satisfies the performance obligation.Other service charges and fees:The Bank earns various other transaction-based service charges and fees, including but not limited to debit card fees, ATM fees, and wire transfer fees. Such service fees are recognized in income at the time or within the same period that the Banks performance obligation is satisfied.The Bank earns interchange fees from debit cardholder transactions conducted through various 11'