XML 71 R59.htm IDEA: XBRL DOCUMENT
v3.5.0.2

SEGMENT INFORMATION (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Sep. 30, 2016 | Sep. 30, 2015 | Sep. 30, 2016 | Sep. 30, 2015 | Dec. 31, 2015
Information about reportable segments |  |  |  |  |
Net interest income | $ 68,463 | $ 62,363 | $ 203,650 | $ 183,431 |
Provision for loan losses | 1,790 | 1,906 | 5,436 | 3,120 |
Noninterest revenues | 39,952 | 31,386 | 117,005 | 90,151 |
Amortization of intangible assets | 1,359 | 843 | 4,204 | 2,642 |
Other operating expenses | 64,867 | 55,236 | 196,047 | 165,433 |
Income before income taxes | 40,399 | 35,764 | 114,968 | 102,387 |
Assets | 8,727,746 | 7,997,166 | 8,727,746 | 7,997,166 | $ 8,552,669
Goodwill | 465,142 | 375,174 | 465,142 | 375,174 | $ 463,252
Eliminations [Member] |  |  |  |  |
Information about reportable segments |  |  |  |  |
Net interest income | 0 | 0 | 0 | 0 |
Provision for loan losses | 0 | 0 | 0 | 0 |
Noninterest revenues | (623) | (526) | (1,784) | (1,462) |
Amortization of intangible assets | 0 | 0 | 0 | 0 |
Other operating expenses | (623) | (526) | (1,784) | (1,462) |
Income before income taxes | 0 | 0 | 0 | 0 |
Assets | (39,415) | (23,058) | (39,415) | (23,058) |
Goodwill | 0 | 0 | 0 | 0 |
Banking [Member] | Operating Segments [Member] |  |  |  |  |
Information about reportable segments |  |  |  |  |
Net interest income | 68,375 | 62,295 | 203,394 | 183,243 |
Provision for loan losses | 1,790 | 1,906 | 5,436 | 3,120 |
Noninterest revenues | 17,756 | 15,503 | 49,663 | 43,037 |
Amortization of intangible assets | 665 | 680 | 2,075 | 2,129 |
Other operating expenses | 47,738 | 43,790 | 143,882 | 131,002 |
Income before income taxes | 35,938 | 31,422 | 101,664 | 90,029 |
Assets | 8,658,308 | 7,970,345 | 8,658,308 | 7,970,345 |
Goodwill | 440,870 | 364,495 | 440,870 | 364,495 |
Employee Benefit Services [Member] | Operating Segments [Member] |  |  |  |  |
Information about reportable segments |  |  |  |  |
Net interest income | 39 | 37 | 117 | 102 |
Provision for loan losses | 0 | 0 | 0 | 0 |
Noninterest revenues | 11,680 | 11,674 | 36,137 | 34,633 |
Amortization of intangible assets | 96 | 125 | 326 | 391 |
Other operating expenses | 9,020 | 8,644 | 27,899 | 26,052 |
Income before income taxes | 2,603 | 2,942 | 8,029 | 8,292 |
Assets | 36,706 | 30,958 | 36,706 | 30,958 |
Goodwill | 8,019 | 8,019 | 8,019 | 8,019 |
All Other [Member] |  |  |  |  |
Information about reportable segments |  |  |  |  |
Net interest income | 49 | 31 | 139 | 86 |
Provision for loan losses | 0 | 0 | 0 | 0 |
Noninterest revenues | 11,139 | 4,735 | 32,989 | 13,943 |
Amortization of intangible assets | 598 | 38 | 1,803 | 122 |
Other operating expenses | 8,732 | 3,328 | 26,050 | 9,841 |
Income before income taxes | 1,858 | 1,400 | 5,275 | 4,066 |
Assets | 72,147 | 18,921 | 72,147 | 18,921 |
Goodwill | $ 16,253 | $ 2,660 | $ 16,253 | $ 2,660 |

X
- Definition The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=66902209&loc=d3e3602-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details
Name: | us-gaap_AmortizationOfIntangibleAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(12)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(11)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
Name: | us-gaap_Assets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=64834752&loc=SL49117168-202975 + Details
Name: | us-gaap_Goodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of income (loss) from continuing operations before deduction of income tax expense (benefit) and income (loss) attributable to noncontrolling interest, and addition of income (loss) from equity method investments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The net amount of operating interest income (expense). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.10) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 + Details
Name: | us-gaap_InterestIncomeExpenseNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The total amount of noninterest income which may be derived from: (1) fees and commissions; (2) premiums earned; (3) insurance policy charges; (4) the sale or disposal of assets; and (5) other sources not otherwise specified. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.13) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 + Details
Name: | us-gaap_NoninterestIncome
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.3) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_OtherCostAndExpenseOperating
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of expense related to estimated loss from loan and lease transactions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.11) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66902209&loc=d3e3602-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524 + Details
Name: | us-gaap_ProvisionForLoanAndLeaseLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_SegmentReportingInformationAdditionalInformationAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_ConsolidationItemsAxis=us-gaap_IntersegmentEliminationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=cbu_BankingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConsolidationItemsAxis=us-gaap_OperatingSegmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=cbu_EmployeeBenefitServicesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=us-gaap_AllOtherSegmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |