Segment Reporting The Corporation utilizes a risk-based internal profitability measurement system to provide strategic business unit reporting. The profitability measurement system is based on internal management methodologies designed to produce consistent results and reflect the underlying economics of the units. Certain strategic business units have been combined for segment information reporting purposes where the nature of the products and services, the type of customer and the distribution of those products and services are similar. The three reportable segments are Corporate and Commercial Specialty; Community, Consumer, and Business; and Risk Management and Shared Services. The financial information of the Corporations segments has been compiled utilizing the accounting policies described in the Corporations 2019 Annual Report on Form 10-K and Note 3 in this Quarterly Report on Form 10-Q, with certain exceptions. The more significant of these exceptions are described herein. The reportable segment results are presented based on the Corporation's internal management accounting process. The management accounting policies and processes utilized in compiling segment financial information are highly subjective and, unlike financial accounting, are not based on authoritative guidance similar to U.S. GAAP. As a result, reported segments and the financial information of the reported segments are not necessarily comparable with similar information reported by other financial institutions. Furthermore, changes in management structure or allocation methodologies and procedures may result in changes in previously reported segment financial data. Additionally, the information presented is not indicative of how the segments would perform if they operated as independent entities. To determine financial performance of each segment, the Corporation allocates FTP assignments, the provision for credit losses, certain noninterest expenses, income taxes, and equity to each segment. Allocation methodologies are subject to periodic adjustment as the internal management accounting system is revised, the interest rate environment evolves, and business or product lines within the segments change. Also, because the development and application of these methodologies is a dynamic process, the financial results presented may be periodically reviewed. The Corporation allocates net interest income using an internal FTP methodology that charges users of funds (assets) and credits providers of funds (liabilities, primarily deposits) based on the maturity, prepayment and / or repricing characteristics of the assets and liabilities. The net effect of this allocation is offset in the Risk Management and Shared Services segment to ensure consolidated totals reflect the Corporation's net interest income. The net FTP allocation is reflected as net intersegment income (expense) in the accompanying tables. A credit provision is allocated to segments based on the expected long-term annual net charge off rates attributable to the credit risk of loans managed by the segment during the period. In contrast, the level of the consolidated provision for credit losses is determined based on an allowance model using the methodologies described in Note 3 in this Quarterly Report on Form 10-Q. The net effect of the credit provision is recorded in Risk Management and Shared Services. Indirect expenses incurred by certain centralized support areas are allocated to segments based on actual usage (for example, volume measurements) and other criteria. Certain types of administrative expense and bank-wide expense accruals (including amortization of CDIs and other intangible assets associated with acquisitions and acquisition-related costs) are generally not allocated to segments. Income taxes are allocated to segments based on the Corporations estimated effective tax rate, with certain segments adjusted for any tax-exempt income or non-deductible expenses. Equity is allocated to the segments based on regulatory capital requirements and in proportion to an assessment of the inherent risks associated with the business of the segment (including interest, credit and operating risk). A brief description of each business segment is presented below. A more in-depth discussion of these segments can be found in the Segment Reporting footnote in the Corporations 2019 Annual Report on Form 10-K. The Corporate and Commercial Specialty segment serves a wide range of customers including larger businesses, developers, not-for-profits, municipalities, and financial institutions by providing lending and deposit solutions as well as the support to deliver, fund, and manage such banking solutions. In addition, this segment provides a variety of investment and fiduciary products and services to individuals and small to mid-sized businesses. The Community, Consumer, and Business segment serves individuals, as well as small and mid-sized businesses by providing lending, deposit solutions, and ancillary financial services, primarily insurance and risk consulting. The Risk Management and Shared Services segment includes key shared operational functions and also includes residual revenue and expenses, representing the difference between actual amounts incurred and the amounts allocated to operating segments, including interest rate risk residuals (FTP mismatches) and credit risk and provision residuals (long-term credit charge mismatches). All First Staunton and Huntington branch acquisition related costs are included in the Risk Management and Shared Services segment. During the first quarter of 2020, the Corporation reassigned goodwill of approximately $4 million to the Corporate and Commercial Specialty segment from the Community, Consumer and Business segment as a result of a reorganization of the investment and fiduciary businesses. The goodwill reassigned was attributable to the Corporation's acquisition of Whitnell &amp; Co. in 2017. Also effective in the first quarter of 2020, the marketing business unit, formerly part of the Risk Management and Shared Services segment, was reorganized under the Community, Consumer and Business segment. Information about the Corporations segments is presented below: Corporate and Commercial Specialty Three Months Ended March 31, ($ in Thousands) 2020 2019 Net interest income $ 113,478 $ 124,294 Net intersegment interest income (expense) (12,336) (19,927) Segment net interest income 101,141 104,368 Noninterest income 34,802 27,394 Total revenue 135,943 131,762 Credit provision 13,174 13,833 Noninterest expense 52,598 56,340 Income (loss) before income taxes 70,172 61,589 Income tax expense (benefit) 13,126 11,920 Net income $ 57,046 $ 49,669 Allocated goodwill $ 530,144 $ 528,832 Community, Consumer, and Business Three Months Ended March 31, ($ in Thousands) 2020 2019 Net interest income $ 74,927 $ 79,686 Net intersegment interest income (expense) 18,685 20,747 Segment net interest income 93,612 100,433 Noninterest income 57,650 58,275 Total revenue 151,262 158,708 Credit provision 5,108 4,685 Noninterest expense 116,431 112,917 Income (loss) before income taxes 29,723 41,106 Income tax expense (benefit) 6,242 8,632 Net income $ 23,481 $ 32,473 Allocated goodwill $ 661,244 $ 640,112 Risk Management and Shared Services Three Months Ended March 31, ($ in Thousands) 2020 2019 Net interest income $ 14,537 $ 11,567 Net intersegment interest income (expense) (6,349) (821) Segment net interest income 8,188 10,746 Noninterest income 5,854 5,533 Total revenue 14,042 16,280 Credit provision 34,719 (12,518) Noninterest expense (a) 23,162 22,414 Income (loss) before income taxes (43,838) 6,384 Income tax expense (benefit) (9,149) 1,840 Net income $ (34,689) $ 4,543 Allocated goodwill $  $  Consolidated Total Three Months Ended March 31, ($ in Thousands) 2020 2019 Net interest income $ 202,942 $ 215,547 Net intersegment interest income (expense)   Segment net interest income 202,942 215,547 Noninterest income 98,306 91,202 Total revenue 301,248 306,749 Credit provision 53,001 6,000 Noninterest expense 192,191 191,671 Income (loss) before income taxes 56,056 109,078 Income tax expense (benefit) 10,219 22,392 Net income $ 45,838 $ 86,686 Allocated goodwill $ 1,191,388 $ 1,168,944 (a) For the three months ended both March 31, 2020 and 2019, the Risk Management and Shared Services segment included $2 million and approximately $632,000 of acquisition related noninterest expense.