XML 31 R81.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Employee Benefit Plans (Details Textual) (USD $) | 12 Months Ended
--- | ---
Dec. 31, 2012 | Dec. 31, 2011 | Dec. 31, 2010
Defined Benefit Plan, Accumulated Benefit Obligation | $ 54,094,000 | $ 43,421,000 |
Defined Benefit Plan, Estimated Future Employer Contributions in Current Fiscal Year | 2,000,000 |  |
Defined Benefit Plan Long Term Rate Of Return On Assets Expected Range | 7.25% |  |
Benefits paid | (1,317,000) | (1,218,000) |
Profit Sharing Expense Recognized In Consolidated Statements Of Income | 5,213,000 | 5,270,000 | 4,665,000
Defined Contribution Plan, Employer Discretionary Contribution Amount | 537,000 | 497,000 | 450,000
Fixed Income Funds [Member] |  |  |
Defined Benefit Plan, Target Plan Asset Allocations | 50.00% |  |
Equity Securities [Member] |  |  |
Defined Benefit Plan, Target Plan Asset Allocations | 34.00% |  |
Foreign Equity Securities [Member] |  |  |
Defined Benefit Plan, Target Plan Asset Allocations | 16.00% |  |
Pension Plans, Defined Benefit [Member] |  |  |
Defined Benefit Plan, Amortization of Net Prior Service Cost (Credit) | 3,519,000 |  |
Defined Benefit Plan, Amortization of Net Gains (Losses) | 1,840,000 |  |
Supplemental Executive Retirement Plan [Member] |  |  |
Defined Benefit Plan, Accumulated Benefit Obligation | 6,200,000 | 5,109,000 |
Benefits paid | 236,000 | 236,000 | 235,000
Period For Expected Future Benefits Payable | 10 years |  |
Defined Benefit Plan, Amortization of Net Prior Service Cost (Credit) | 144,000 |  |
Defined Benefit Plan, Amortization of Net Gains (Losses) | $ 551,000 |  |

X
- Definition Defined benefit plan Long term rate of return on assets expected range. + References No definition available. + Details
Name: | cass_DefinedBenefitPlanLongTermRateOfReturnOnAssetsExpectedRange
Namespace Prefix: | cass_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition It represents period for expected future benefits payable during the reporting period. + References No definition available. + Details
Name: | cass_PeriodForExpectedFutureBenefitsPayable
Namespace Prefix: | cass_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Profit Sharing Expense Recognized in Consolidated statements of income. + References No definition available. + Details
Name: | cass_ProfitSharingExpenseRecognizedInConsolidatedStatementsOfIncome
Namespace Prefix: | cass_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition For defined benefit pension plans, the actuarial present value of benefits (whether vested or nonvested) attributed by the pension benefit formula to employee service rendered before a specified date and based on employee service and compensation (if applicable) before that date. The accumulated benefit obligation differs from the projected benefit obligation in that it includes no assumption about future compensation levels. For plans with flat-benefit or nonpay-related pension benefit formulas, the accumulated benefit obligation and the projected benefit obligation are the same. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Accumulated Benefit Obligation -URI http://asc.fasb.org/extlink&oid=6503844 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph e -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amounts in accumulated other comprehensive income related to gains and losses that are not recognized immediately and are expected to be recognized as components of net periodic benefit cost over the next fiscal year that follows the most recent annual statement of financial position presented. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (s) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 158 -Paragraph 7 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph s -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_DefinedBenefitPlanAmortizationOfNetGainsLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amounts in accumulated other comprehensive income related to prior service cost or credit expected to be recognized as components of net periodic benefit cost over the next fiscal year that follows the most recent annual statement of financial position presented. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (s) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 158 -Paragraph 7 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph s -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_DefinedBenefitPlanAmortizationOfNetPriorServiceCostCredit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of payments made for which participants are entitled under a pension plan, including pension benefits, death benefits, and benefits due on termination of employment. Also includes payments made under a postretirement benefit plan, including prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services. This item represents a periodic decrease to the plan obligations and a decrease to plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(6) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 87 -Paragraph 264 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph a, b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 106 -Paragraph 518 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS106-2 -Paragraph 22 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Postretirement Benefits -URI http://asc.fasb.org/extlink&oid=6521376 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b)(5) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 30 -Glossary Benefits -URI http://asc.fasb.org/extlink&oid=6506267 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6414203&loc=d3e39716-114964 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Glossary Benefits -URI http://asc.fasb.org/extlink&oid=6506309 + Details
Name: | us-gaap_DefinedBenefitPlanBenefitsPaid
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The employer's best estimate, as soon as it can be reasonably determined, of contributions expected to be paid to the plan in the current remaining fiscal period. Estimated contributions may be presented in the aggregate combining (1) contributions required by funding regulations or laws, (2) discretionary contributions, and (3) noncash contributions. + References No definition available. + Details
Name: | us-gaap_DefinedBenefitPlanEstimatedFutureEmployerContributionsInCurrentFiscalYear
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Target allocation of investments of this type to total plan assets presented on a weighted average basis. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(i) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 5 -Subparagraph (c)(i) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2446-114920 + Details
Name: | us-gaap_DefinedBenefitPlanTargetPlanAssetAllocations
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of discretionary contributions made by an employer to a defined contribution plan. + References No definition available. + Details
Name: | us-gaap_DefinedContributionPlanEmployerDiscretionaryContributionAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration