XML 103 R96.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

Industry Segment Information (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2019 | Sep. 30, 2019 | Jun. 30, 2019 | Mar. 31, 2019 | Dec. 31, 2018 | Sep. 30, 2018 | Jun. 30, 2018 | Mar. 31, 2018 | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |
Fee income from customers |  |  |  |  |  |  |  |  |  | $ 110,069 | $ 104,076 | $ 95,512
Interest income | [1] |  |  |  |  |  |  |  |  | 54,694 | 50,348 | 47,667
Interest expense |  | $ 1,206 | $ 1,392 | $ 1,305 | $ 1,290 | $ 1,234 | $ 1,029 | $ 794 | $ 679 | 5,193 | 3,736 | 2,187
Intersegment income (expense) |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortization |  |  |  |  |  |  |  |  |  | 4,790 | 4,396 | 4,051
Tax-equivalized pre-tax income |  |  |  |  |  |  |  |  |  | 39,550 | 38,768 | 40,589
Goodwill |  | 14,262 |  |  |  | 12,569 |  |  |  | 14,262 | 12,569 | 12,569
Other intangible assets, net |  | 4,281 |  |  |  | 1,554 |  |  |  | 4,281 | 1,554 | 1,996
Total Assets |  | 1,764,243 |  |  |  | 1,695,176 |  |  |  | 1,764,243 | 1,695,176 | 1,603,209
Funding Sources |  | 1,268,973 |  |  |  | 1,215,386 |  |  |  | 1,268,973 | 1,215,386 | 1,203,479
Information Services [Member] |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |
Fee income from customers |  |  |  |  |  |  |  |  |  | 108,882 | 102,839 | 93,484
Interest income | [1] |  |  |  |  |  |  |  |  | 25,616 | 25,074 | 23,813
Interest expense |  |  |  |  |  |  |  |  |  |  |  |
Intersegment income (expense) |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortization |  |  |  |  |  |  |  |  |  | 4,659 | 4,254 | 3,902
Tax-equivalized pre-tax income |  |  |  |  |  |  |  |  |  | 28,542 | 27,763 | 28,168
Goodwill |  | 12,433 |  |  |  | 12,433 |  |  |  | 12,433 | 12,433 | 12,433
Other intangible assets, net |  | 1,142 |  |  |  | 1,554 |  |  |  | 1,142 | 1,554 | 1,996
Total Assets |  | 844,483 |  |  |  | 826,201 |  |  |  | 844,483 | 826,201 | 854,214
Funding Sources |  | 676,068 |  |  |  | 642,733 |  |  |  | 676,068 | 642,733 | 604,493
Banking Services [Member] |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |
Fee income from customers |  |  |  |  |  |  |  |  |  | 1,660 | 1,307 | 1,547
Interest income | [1] |  |  |  |  |  |  |  |  | 30,646 | 27,770 | 27,376
Interest expense |  |  |  |  |  |  |  |  |  | 5,193 | 3,736 | 2,187
Intersegment income (expense) |  |  |  |  |  |  |  |  |  | 2,107 | 1,880 | 1,362
Depreciation and amortization |  |  |  |  |  |  |  |  |  | 131 | 142 | 149
Tax-equivalized pre-tax income |  |  |  |  |  |  |  |  |  | 13,048 | 13,571 | 15,460
Goodwill |  | 1,829 |  |  |  | 136 |  |  |  | 1,829 | 136 | 136
Other intangible assets, net |  | 3,139 |  |  |  |  |  |  |  | 3,139 |  |
Total Assets |  | 915,341 |  |  |  | 886,291 |  |  |  | 915,341 | 886,291 | 830,672
Funding Sources |  | 592,905 |  |  |  | 572,653 |  |  |  | 592,905 | 572,653 | 598,986
Corporate Eliminations and Other [Member] |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |
Fee income from customers |  |  |  |  |  |  |  |  |  | (473) | (70) | 481
Interest income | [1] |  |  |  |  |  |  |  |  | (1,568) | (2,496) | (3,522)
Interest expense |  |  |  |  |  |  |  |  |  |  |  |
Intersegment income (expense) |  |  |  |  |  |  |  |  |  | (2,107) | (1,880) | (1,362)
Depreciation and amortization |  |  |  |  |  |  |  |  |  |  |  |
Tax-equivalized pre-tax income |  |  |  |  |  |  |  |  |  | (2,040) | (2,566) | (3,039)
Goodwill |  |  |  |  |  |  |  |  |  |  |  |
Other intangible assets, net |  |  |  |  |  |  |  |  |  |  |  |
Total Assets |  | 4,419 |  |  |  | (17,316) |  |  |  | 4,419 | (17,316) | (27,677)
Funding Sources |  |  |  |  |  |  |  |  |  |  |  |
[1] | Presented on a tax-equivalent basis assuming a tax rate of 21% for 2019 and 2018 and 35% for 2017. The tax-equivalent adjustment was approximately $2,084,000 for 2019, $2,422,000 for 2018, and $5,691,000 for 2017.

X
- Definition Fee revenue and other income intersegment income expense. + References No definition available. + Details
Name: | cass_FeeRevenueAndOtherIncomeIntersegmentIncomeExpense
Namespace Prefix: | cass_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Fee revenue and other income revenue from customers. + References No definition available. + Details
Name: | cass_FeeRevenueAndOtherIncomeRevenueFromCustomers
Namespace Prefix: | cass_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Funding Sources + References No definition available. + Details
Name: | cass_FundingSources
Namespace Prefix: | cass_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Tax-equivalized pre-tax income. + References No definition available. + Details
Name: | cass_TaxEquivalizedPretaxIncome
Namespace Prefix: | cass_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(11)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(12)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 + Details
Name: | us-gaap_Assets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3602-108585 + Details
Name: | us-gaap_DepreciationAndAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=77989000&loc=SL49117168-202975 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=99380562&loc=d3e13770-109266 + Details
Name: | us-gaap_Goodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of interest income and other income recognized during the period. Included in this element is interest derived from investments in debt securities, cash and cash equivalents, and other investments which reflect the time value of money or transactions in which the payments are for the use or forbearance of money and other income from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business). + References No definition available. + Details
Name: | us-gaap_InterestAndOtherIncome
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of the cost of borrowed funds accounted for as interest expense. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28555-108399 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (210.5-03(11)) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.9) -URI http://asc.fasb.org/extlink&oid=116637391&loc=SL114874048-224260 + Details
Name: | us-gaap_InterestExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount after accumulated amortization of finite-lived and indefinite-lived intangible assets classified as other. + References No definition available. + Details
Name: | us-gaap_OtherIntangibleAssetsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_SegmentReportingInformationLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=cass_InformationServicesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=cass_BankingServicesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=cass_CorporateEliminationsAndOtherMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |