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BANK PREMISES AND EQUIPMENT | 12 Months Ended
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Dec. 31, 2019
BANK PREMISES AND EQUIPMENT |
BANK PREMISES AND EQUIPMENT | NOTE 6 – BANK PREMISES AND EQUIPMENT Bank premises and equipment are stated at cost less accumulated depreciation as of December 31 as follows:
|  | 2019 |  | 2018
|  | (dollars in thousands)
Land, buildings, and improvements |  | $ | 75,878 |  | $ | 75,168
Furniture, fixtures, and equipment |  |  | 21,200 |  |  | 20,265
|  |  | 97,078 |  |  | 95,433
Less accumulated depreciation |  |  | 43,091 |  |  | 40,697
Total bank premises and equipment, net |  | $ | 53,987 |  | $ | 54,736
Depreciation expense by category for the years ended December 31 is as follows:
|  | Year Ended December 31,
|  | 2019 |  | 2018 |  | 2017
|  | (dollars in thousands)
Buildings and improvements |  | $ | 1,813 |  | $ | 2,107 |  | $ | 1,908
Furniture, fixtures, and equipment |  |  | 896 |  |  | 1,112 |  |  | 1,384
Total depreciation expense |  | $ | 2,709 |  | $ | 3,219 |  | $ | 3,292

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- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 + Details
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