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SEGMENT INFORMATION | 12 Months Ended
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Dec. 31, 2019
SEGMENT INFORMATION [Abstract] |
SEGMENT INFORMATION | NOTE U: 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 All Other as its reportable operating business segments. CBNA operates the Banking segment that provides full-service banking to consumers, businesses, and governmental units in Upstate New York as well as Northeastern Pennsylvania, Vermont and Western Massachusetts. Employee Benefit Services, which includes operating subsidiaries of BPAS, BPAS-APS, BPAS Trust Company of Puerto Rico, NRS and HB&T, provides employee benefit trust, collective investment fund, retirement plan administration, fund administration, transfer agency, actuarial, VEBA/HRA, and health and welfare consulting services. The All Other segment is comprised of: (a) wealth management services including trust services provided by the personal trust unit within the Bank, broker-dealer and investment advisory services provided by CISI and The Carta Group, and asset management provided by Nottingham; and (b) full-service insurance, risk management and employee benefit services provided by OneGroup. 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). Information about reportable segments and reconciliation of the information to the consolidated financial statements follows:
(000’s omitted) |  | Banking |  |  | Employee Benefit Services |  |  | All Other |  |  | Eliminations |  |  | Consolidated Total |
2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net interest income |  | $ | 358,334 |  |  | $ | 665 |  |  | $ | 176 |  |  | $ | 0 |  |  | $ | 359,175 |
Provision for loan losses |  |  | 8,430 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 8,430 |
Noninterest revenue |  |  | 75,067 |  |  |  | 99,483 |  |  |  | 59,075 |  |  |  | (3,006 | ) |  |  | 230,619 |
Amortization of intangible assets |  |  | 5,751 |  |  |  | 6,770 |  |  |  | 3,435 |  |  |  | 0 |  |  |  | 15,956 |
Acquisition expenses |  |  | 8,608 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 8,608 |
Other operating expenses |  |  | 245,870 |  |  |  | 59,428 |  |  |  | 45,170 |  |  |  | (3,006 | ) |  |  | 347,462 |
Income before income taxes |  | $ | 164,742 |  |  | $ | 33,950 |  |  | $ | 10,646 |  |  | $ | 0 |  |  | $ | 209,338 |
Assets |  | $ | 11,225,509 |  |  | $ | 209,690 |  |  | $ | 76,351 |  |  | $ | (101,255 | ) |  | $ | 11,410,295 |
Goodwill |  | $ | 670,223 |  |  | $ | 83,275 |  |  | $ | 20,312 |  |  | $ | 0 |  |  | $ | 773,810 |
Core deposit intangibles & Other intangibles |  | $ | 16,418 |  |  | $ | 37,775 |  |  | $ | 8,920 |  |  | $ | 0 |  |  | $ | 63,113 |
2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net interest income |  | $ | 344,551 |  |  | $ | 376 |  |  | $ | 128 |  |  | $ | 0 |  |  | $ | 345,055 |
Provision for loan losses |  |  | 10,837 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 10,837 |
Noninterest revenue |  |  | 75,399 |  |  |  | 94,449 |  |  |  | 57,204 |  |  |  | (2,993 | ) |  |  | 224,059 |
Amortization of intangible assets |  |  | 6,429 |  |  |  | 8,015 |  |  |  | 3,711 |  |  |  | 0 |  |  |  | 18,155 |
Acquisition expenses |  |  | (782 | ) |  |  | 7 |  |  |  | 6 |  |  |  | 0 |  |  |  | (769 | )
Other operating expenses |  |  | 231,362 |  |  |  | 56,275 |  |  |  | 43,259 |  |  |  | (2,993 | ) |  |  | 327,903 |
Income before income taxes |  | $ | 172,104 |  |  | $ | 30,528 |  |  | $ | 10,356 |  |  | $ | 0 |  |  | $ | 212,988 |
Assets |  | $ | 10,397,623 |  |  | $ | 207,460 |  |  | $ | 68,288 |  |  | $ | (66,076 | ) |  | $ | 10,607,295 |
Goodwill |  | $ | 629,916 |  |  | $ | 83,275 |  |  | $ | 20,312 |  |  | $ | 0 |  |  | $ | 733,503 |
Core deposit intangibles & Other intangibles |  | $ | 18,596 |  |  | $ | 44,545 |  |  | $ | 10,705 |  |  | $ | 0 |  |  | $ | 73,846 |
2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net interest income |  | $ | 315,025 |  |  | $ | 396 |  |  | $ | 254 |  |  | $ | 0 |  |  | $ | 315,675 |
Provision for loan losses |  |  | 10,984 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 10,984 |
Noninterest revenue |  |  | 73,337 |  |  |  | 82,743 |  |  |  | 49,201 |  |  |  | (2,858 | ) |  |  | 202,423 |
Amortization of intangible assets |  |  | 5,296 |  |  |  | 8,578 |  |  |  | 3,067 |  |  |  | 0 |  |  |  | 16,941 |
Acquisition expenses |  |  | 24,549 |  |  |  | 1,194 |  |  |  | 243 |  |  |  | 0 |  |  |  | 25,986 |
Other operating expenses |  |  | 218,608 |  |  |  | 51,138 |  |  |  | 37,334 |  |  |  | (2,858 | ) |  |  | 304,222 |
Income before income taxes |  | $ | 128,925 |  |  | $ | 22,229 |  |  | $ | 8,811 |  |  | $ | 0 |  |  | $ | 159,965 |
Assets |  | $ | 10,505,919 |  |  | $ | 203,369 |  |  |  | 66,548 |  |  | $ | (29,638 | ) |  | $ | 10,746,198 |
Goodwill |  | $ | 629,916 |  |  | $ | 84,449 |  |  | $ | 20,065 |  |  | $ | 0 |  |  | $ | 734,430 |
Core deposit intangibles & Other intangibles |  | $ | 25,025 |  |  | $ | 52,288 |  |  | $ | 13,345 |  |  | $ | 0 |  |  | $ | 90,658 |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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