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SEGMENT INFORMATION
 3 Months Ended
Mar. 31, 2014
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, Employee Benefit Services and Wealth Management as its reportable operating business segments.  CBNA 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.  Employee benefit services, which includes Benefit Plans Administrative Services, Inc. (“BPAS”), Harbridge and Hand Benefit & Trust Company (“HB&T”) provides employee benefit trust, collective investment fund, retirement plan administration, actuarial, VEBA/HRA and health and welfare consulting services.  Wealth management services activities include trust services provided by the personal trust unit within the Bank, investment and insurance products and services provided by Community Investment Services, Inc. (“CISI”) and CBNA Insurance Agency, Inc., and asset management provided by Nottingham Advisors, Inc.  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, 2013 filed with the SEC on March 3, 2014).

Information about reportable segments and reconciliation of the information to the consolidated financial statements follows:
 
 
(000's omitted) 
Banking
Employee
Benefit Services
Wealth
Management
Eliminations
Consolidated
Total
Three Months Ended March 31, 2014
         
Net interest income
$60,063
$23
$22
$0
$60,108
Provision for loan losses
1,000
0
0
0
1,000
Noninterest income
13,444
10,721
4,663
(474)
28,354
Amortization of intangible assets
912
172
57
0
1,141
Other operating expenses
43,711
8,297
3,246
(474)
54,780
Income before income taxes
$27,884
$2,275
$1,382
$0
$31,541
Assets
$7,370,190
$30,719
$14,383
($18,064)
$7,397,228
Goodwill
$364,495
$8,019
$2,660
$0
$375,174
           
Three Months Ended March 31, 2013
         
Net interest income
$58,374
$31
$20
$0
$58,425
Provision for loan losses
1,393
0
0
0
1,393
Noninterest income
12,641
10,026
3,893
(451)
26,109
Amortization of intangible assets
937
176
66
0
1,179
Other operating expenses
43,231
7,614
2,979
(451)
53,373
Income before income taxes
$25,454
$2,267
$868
$0
$28,589
Assets
$7,196,264
$32,091
$13,044
($20,326)
$7,221,073
Goodwill
$359,207
$7,836
$2,660
$0
$369,703