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SEGMENT INFORMATION
 9 Months Ended
Sep. 30, 2013
SEGMENT INFORMATION [Abstract]  
SEGMENT INFORMATION
NOTE M:  SEGMENT INFORMATION

Operating segments are components of an enterprise, which are evaluated regularly by the “chief operating decision maker” in deciding how to allocate resources and assess performance.  The Company’s chief operating decision maker is the President and Chief Executive Officer of the Company. The Company has identified Banking as its reportable operating business segment.  Community Bank, N.A. operates the banking segment that provides full-service banking to consumers, businesses and governmental units in northern, central and western New York as well as Northern Pennsylvania.

Other operating segments of the Company’s operations, which do not have similar characteristics to the banking segment and do not meet the quantitative thresholds requiring disclosure, are included in the “Other” category.  Revenues derived from these segments include administration, consulting and actuarial services to sponsors of employee benefit plans, investment advisory services, asset management services to individuals, corporate pension and profit sharing plans, trust services and insurance commissions from various insurance related products and services.  The accounting policies used in the disclosure of business segments are the same as those described in the summary of significant accounting policies (See Note A, Summary of Significant Accounting Policies of the most recent Form 10-K for the year ended December 31, 2012 filed with the SEC on March 1, 2013).

Information about reportable segments and reconciliation of the information to the consolidated financial statements follows:

       
Consolidated
(000's omitted) 
Banking
Other
Eliminations
Total
Three Months Ended September 30, 2013
       
Net interest income
$60,566  
$35  
$0  
$60,601
Provision for loan losses
2,093  
0  
0  
2,093
Noninterest income
14,372  
13,749  
(527)  
27,594
Amortization of intangible assets
875  
214  
0  
1,089
Other operating expenses
43,497  
10,985  
(527)  
53,955
Income before income taxes
$28,473  
$2,585  
$0  
$31,058
Assets
$7,276,673  
$39,863  
($14,519)  
$7,302,017
Goodwill
$359,207  
10,496  
$0  
$369,703
Three Months Ended September 30, 2012
       
Net interest income
$58,730
$45
$0
$58,775
Provision for loan losses
2,643
0
0
2,643
Noninterest income
13,753
12,647
(541)
25,859
Amortization of intangible assets
958
254
0
1,212
Other operating expenses
44,796
10,618
(541)
54,873
Income before income taxes
$24,086
$1,820
$0
$25,906
Assets
$7,546,153
$41,303
($17,083)
$7,570,373
Goodwill
$359,207
$10,496
$0
$369,703
Nine Months Ended September 30, 2013
       
Net interest income
$177,319  
$139  
$0  
$177,458
Provision for loan losses
4,807  
0  
0  
4,807
Noninterest income
40,667  
41,851  
(1,717)  
80,801
Amortization of intangible assets
2,720  
688  
0  
3,408
Other operating expenses
129,674  
32,607  
(1,717)  
160,564
Income before income taxes
$80,785  
$8,695  
$0  
$89,480
Nine Months Ended September 30, 2012
       
Net interest income
$170,329
$126
$0
$170,455
Provision for loan losses
6,442
0
0
6,442
Noninterest income
37,045
37,608
(1,630)
73,023
Amortization of intangible assets
2,536
807
0
3,343
Other operating expenses
121,902
31,243
(1,630)
151,515
Income before income taxes
$76,494
$5,684
$0
$82,178