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Goodwill and Other Intangible Assets | 12 Months Ended
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Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Other Intangible Assets | Goodwill and Other Intangible Assets
(in thousands) | Banking |  | Insurance |  | Wealth Management |  | Total
Balance at January 1, 2015 | $ | 64,369 |  |  | $ | 19,663 |  |  | $ | 8,211 |  |  | $ | 92,243 |
Goodwill related to sale of portion of business unit 1 | 0 |  |  | (451 | ) |  | 0 |  |  | (451 | )
Balance at December 31, 2015 | $ | 64,369 |  |  | $ | 19,212 |  |  | $ | 8,211 |  |  | $ | 91,792 |
Acquisitions | 0 |  |  | 1,149 |  |  | 0 |  |  | 1,149 |
Goodwill related to sale of portion of business unit 1 | 0 |  |  | (318 | ) |  | 0 |  |  | (318 | )
Balance at December 31, 2016 | $ | 64,369 |  |  | $ | 20,043 |  |  | $ | 8,211 |  |  | $ | 92,623 |
1 The $318,000 and $451,000 reduction of goodwill in 2016 and 2015, respectively, reflects an adjustment related to the sale of a portion of insurance revenues. In 2015 and 2016, Tompkins Insurance sold a portion of its personal lines insurance revenues, which had been acquired in a previous acquisition, to a third party. Goodwill is assigned to reporting units. The Company reviews its goodwill and intangible assets annually, or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value. Based on the Company’s 2016 review, there was no impairment of its goodwill or intangible assets. The Company’s impairment testing is highly sensitive to certain assumptions and estimates used. In the event that economic or credit conditions deteriorate significantly, additional interim impairment tests may be required. Other Intangible Assets The following table provides information regarding the Company's amortizing intangible assets:
December 31, 2016 | Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount
(in thousands) |  |  |  |  |
Amortized intangible assets: |  |  |  |  |
Core deposit intangible | $ | 18,774 |  |  | $ | 13,129 |  |  | $ | 5,645 |
Customer relationships | 8,942 |  |  | 4,737 |  |  | 4,205 |
Other intangibles | 5,744 |  |  | 4,245 |  |  | 1,499 |
Total intangible assets | $ | 33,460 |  |  | $ | 22,111 |  |  | $ | 11,349 |
December 31, 2015 | Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount
(in thousands) |  |  |  |  |
Amortized intangible assets: |  |  |  |  |
Core deposit intangible | $ | 18,774 |  |  | $ | 11,873 |  |  | $ | 6,901 |
Customer relationships | 8,165 |  |  | 4,065 |  |  | 4,100 |
Other intangibles | 5,356 |  |  | 3,909 |  |  | 1,447 |
Total intangible assets | $ | 32,295 |  |  | $ | 19,847 |  |  | $ | 12,448 |
Amortization expense related to intangible assets totaled $2.1 million in 2016, $2.0 million in 2015 and $2.1 million in 2014. The estimated aggregate future amortization expense for intangible assets remaining as of December 31, 2016 is as follows:
Estimated amortization expense:* |
(in thousands) |
For the year ended December 31, 2017 | $ | 1,964 |
For the year ended December 31, 2018 | 1,803 |
For the year ended December 31, 2019 | 1,678 |
For the year ended December 31, 2020 | 1,478 |
For the year ended December 31, 2021 | 1,312 |
*Excludes the amortization of mortgage servicing rights. Amortization of mortgage servicing rights was $157,000 in 2016, $146,000 in 2015 and $149,000 in 2014.

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- Definition The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16373-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13854-109267 + Details
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