XML 63 R52.htm IDEA: XBRL DOCUMENT
v3.23.2

FAIR VALUE - Assets and liabilities measured on a non-recurring basis (Details) $ in Thousands |  | 3 Months Ended | 6 Months Ended |
--- | --- | --- | --- | ---
Jun. 30, 2023 USD ($) | Jun. 30, 2023 USD ($) | Jun. 30, 2022 USD ($) | Jun. 30, 2023 USD ($) | Jun. 30, 2022 USD ($) | Dec. 31, 2022 USD ($)
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |
Valuation allowance | $ 0 | $ 0 |  | $ 0 |  | $ 0
Acquisition-related contingent consideration adjustment |  | $ 1,000 | $ 400 | $ 1,000 | $ 400 |
FBD |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |
Contingent consideration, measurement input | 0.0691 | 0.0691 |  | 0.0691 |  |
Contingent consideration, measurement input 2 | $ 4,700 | $ 4,700 |  | $ 4,700 |  |
Acquisition-related contingent consideration adjustment | 100 |  |  |  |  |
Fair value contingent consideration adjustment |  |  |  | 1,000 |  |
TGA |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |
Acquisition-related contingent consideration adjustment |  |  |  | 1,100 |  |
Fair value contingent consideration adjustment | $ 2,800 |  |  |  |  |
Minimum | FBD |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |
Contingent consideration |  |  |  | 0 |  |
Minimum | TGA |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |
Contingent consideration |  |  |  | $ 0 |  |
Contingent consideration, measurement input | 0.0673 | 0.0673 |  | 0.0673 |  |
Contingent consideration, measurement input 2 | $ 3,300 | $ 3,300 |  | $ 3,300 |  |
Maximum | FBD |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |
Contingent consideration |  |  |  | 2,700 |  |
Maximum | TGA |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |
Contingent consideration |  |  |  | $ 3,400 |  |
Contingent consideration, measurement input | 0.0694 | 0.0694 |  | 0.0694 |  |
Contingent consideration, measurement input 2 | $ 4,000 | $ 4,000 |  | $ 4,000 |  |
Mortgage servicing rights |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |
Valuation allowance | 1,000 | 1,000 |  | 1,000 |  | 700
Non-recurring |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |
Other real estate owned | 623 | 623 |  | 623 |  | 503
Mortgage servicing rights | 608 | 608 |  | 608 |  | 1,169
Contingent consideration | (3,800) | (3,800) |  | (3,800) |  | (2,800)
Total | (2,569) | (2,569) |  | (2,569) |  | (1,128)
Non-recurring | Level 1 |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |
Other real estate owned | 0 | 0 |  | 0 |  | 0
Mortgage servicing rights | 0 | 0 |  | 0 |  | 0
Contingent consideration | 0 | 0 |  | 0 |  | 0
Total | 0 | 0 |  | 0 |  | 0
Non-recurring | Level 2 |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |
Other real estate owned | 0 | 0 |  | 0 |  | 0
Mortgage servicing rights | 0 | 0 |  | 0 |  | 0
Contingent consideration | 0 | 0 |  | 0 |  | 0
Total | 0 | 0 |  | 0 |  | 0
Non-recurring | Level 3 |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |
Other real estate owned | 623 | 623 |  | 623 |  | 503
Mortgage servicing rights | 608 | 608 |  | 608 |  | 1,169
Contingent consideration | (3,800) | (3,800) |  | (3,800) |  | (2,800)
Total | $ (2,569) | $ (2,569) |  | $ (2,569) |  | $ (1,128)

X
- Definition This represents the amount of business consideration change in fair value. + References No definition available. + Details
Name: | cbu_BusinessCombinationContingentConsiderationArrangementsChangeFairValueOfContingentConsideration
Namespace Prefix: | cbu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Represents the amount of business combination contingent consideration liability, measurement input. + References No definition available. + Details
Name: | cbu_BusinessCombinationContingentConsiderationLiabilityMeasurementInput2
Namespace Prefix: | cbu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Represents the fair value of contingent consideration. + References No definition available. + Details
Name: | cbu_ContingentConsiderationFairValueDisclosure
Namespace Prefix: | cbu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of allowance for credit losses related to specifically allocated. + References No definition available. + Details
Name: | cbu_ImpairedFinancingReceivableSpecificallyAllocatedAllowance
Namespace Prefix: | cbu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of tangible or intangible assets, including a business or subsidiary of the acquirer transferred by the entity to the former owners of the acquiree. Excludes cash. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -SubTopic 30 -Topic 805 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479581/805-30-50-1 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferredOther1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of increase (decrease) in the value of a contingent consideration liability, including, but not limited to, differences arising upon settlement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 805 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479581/805-30-50-4 + Details
Name: | us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Value of input used to measure contingent consideration liability from business combination. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_BusinessCombinationContingentConsiderationLiabilityMeasurementInput
Namespace Prefix: | us-gaap_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | instant

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

X
- Definition Fair value of asset after deduction of liability. + References No definition available. + Details
Name: | us-gaap_FairValueNetAssetLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Carrying amount of other real estate not separately disclosed, including, but not limited to, real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. This does not include real estate assets taken in settlement of troubled loans through surrender or foreclosure. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.10(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 + Details
Name: | us-gaap_OtherRealEstate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value of contract to service financial assets under which the benefits of servicing are expected to more than adequately compensate the servicer. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 860 -SubTopic 50 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481229/860-50-50-4 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 20 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480591/815-20-50-1 + Details
Name: | us-gaap_ServicingAssetAtAmortizedValueFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=cbu_FringeBenefitsDesignOfMinnesotaIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=cbu_ThomasGregoryAssociatesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=cbu_MortgageServicingRightsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsNonrecurringMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |