XML 140 R38.htm IDEA: XBRL DOCUMENT
v2.4.1.9

INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2014
Income Taxes Tables |
Schedule of provision for income taxes | The provision for income taxes reflected in the statements of comprehensive income is comprised of the following components:
(Dollars in Thousands) |  | 2014 |  |  | 2013 |  |  | 2012 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | (51 | ) |  | $ | (75 | ) |  | $ | 1,189 |
State |  |  | (2,916 | ) |  |  | 195 |  |  |  | 280 |
|  |  | (2,967 | ) |  |  | 120 |  |  |  | 1,469 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | 4,270 |  |  |  | 1,650 |  |  |  | (1,260 | )
State |  |  | 249 |  |  |  | 99 |  |  |  | (1,597 | )
Valuation Allowance |  |  | 102 |  |  |  | 56 |  |  |  | 52 |
|  |  | 4,621 |  |  |  | 1,805 |  |  |  | (2,805 | )
Total: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | 4,219 |  |  |  | 1,575 |  |  |  | (71 | )
State |  |  | (2,667 | ) |  |  | 294 |  |  |  | (1,317 | )
Valuation Allowance |  |  | 102 |  |  |  | 56 |  |  |  | 52 |
Total |  | $ | 1,654 |  |  | $ | 1,925 |  |  | $ | (1,336 | )
Schedule of effective income tax rate reconciliation | Income taxes provided were different than the tax expense computed by applying the statutory federal income tax rate of 35% to pre-tax income as a result of the following:
(Dollars in Thousands) |  | 2014 |  |  | 2013 |  |  | 2012 |
Tax Expense at Federal Statutory Rate |  | $ | 3,820 |  |  | $ | 2,790 |  |  | $ | (430 | )
Increases (Decreases) Resulting From: |  |  |  |  |  |  |  |  |  |  |  |
Tax-Exempt Interest Income |  |  | (327 | ) |  |  | (385 | ) |  |  | (402 | )
Change in Reserve for Uncertain Tax Positions |  |  | (2,902 | ) |  |  | (777 | ) |  |  | (347 | )
State Taxes, Net of Federal Benefit |  |  | 892 |  |  |  | 191 |  |  |  | (856 | )
Other |  |  | 69 |  |  |  | 50 |  |  |  | 199 |
Change in Valuation Allowance |  |  | 102 |  |  |  | 56 |  |  |  | 52 |
Increase Deferred Tax Liability for Equity Investment |  |  | — |  |  |  | — |  |  |  | 448 |
Actual Tax Expense |  | $ | 1,654 |  |  | $ | 1,925 |  |  | $ | (1,336 | )
Schedule of deferred income tax liabilities and assets | The net deferred tax asset and the temporary differences comprising that balance at December 31, 2014 and 2013 are as follows:
(Dollars in Thousands) |  | 2014 |  |  | 2013 |
Deferred Tax Assets Attributable to: |  |  |  |  |  |  |  |
Allowance for Loan Losses |  | $ | 6,767 |  |  | $ | 8,910 |
Accrued Pension/SERP |  |  | 13,547 |  |  |  | 5,284 |
State Net Operating Loss and Tax Credit Carry-Forwards |  |  | 5,012 |  |  |  | 4,906 |
Other Real Estate Owned |  |  | 8,229 |  |  |  | 9,459 |
Other |  |  | 4,226 |  |  |  | 5,304 |
Total Deferred Tax Assets |  | $ | 37,781 |  |  | $ | 33,863 |
Deferred Tax Liabilities Attributable to: |  |  |  |  |  |  |  |
Depreciation on Premises and Equipment |  | $ | 6,247 |  |  | $ | 6,322 |
Deferred Loan Fees and Costs |  |  | 2,490 |  |  |  | 2,446 |
Intangible Assets |  |  | 3,719 |  |  |  | 3,419 |
Other |  |  | 612 |  |  |  | 526 |
Total Deferred Tax Liabilities |  |  | 13,068 |  |  |  | 12,713 |
Valuation Allowance |  |  | 1,328 |  |  |  | 1,226 |
Net Deferred Tax Asset |  | $ | 23,385 |  |  | $ | 19,924
Schedule of beginning and ending unrecognized tax benefit | A reconciliation of the beginning and ending unrecognized tax benefit is as follows:
(Dollars in Thousands) |  | 2014 |  |  | 2013 |  |  | 2012 |
Balance at January 1, |  | $ | 3,228 |  |  | $ | 4,209 |  |  | $ | 4,577 |
Additions Based on Tax Positions Related to Current Year |  |  | — |  |  |  | — |  |  |  | 508 |
Decrease Due to Lapse in Statue of Limitations |  |  | — |  |  |  | (981 | ) |  |  | (876 | )
Decrease Due to Settlements With Taxing Authorities |  |  | (3,228 | ) |  |  | — |  |  |  | — |
Balance at December 31 |  | $ | — |  |  | $ | 3,228 |  |  | $ | 4,209 |

X
- Details
Name: | ccbg_IncomeTaxesTablesAbstract
Namespace Prefix: | ccbg_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=32707879&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration