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Premises and Equipment | 12 Months Ended
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Dec. 31, 2018
Property Plant And Equipment [Abstract] |
Premises and Equipment | Note 5 - Premises and Equipment The major categories of banking premises and equipment and accumulated depreciation at December 31 are summarized below:
|  | (In Thousands) |
|  | 2018 |  |  | 2017 |
Land |  | $ | 5,917 |  |  | $ | 5,892 |
Buildings (useful life 15-39 years) |  |  | 24,489 |  |  |  | 23,977 |
Furnishings (useful life 3-15 years) |  |  | 15,203 |  |  |  | 13,351 |
|  |  | 45,609 |  |  |  | 43,220 |
Less: Accumulated depreciation |  |  | (22,997 | ) |  |  | (21,603 | )
Premises and Equipment (Net) |  | $ | 22,612 |  |  | $ | 21,617 |
Depreciation expense for the years ended December 31, 2018, 2017 and 2016 amounted to $1.7, $1.6, and $1.5 million, respectively. Construction in progress of $3 thousand as of December 31, 2018 related to environmental and foundation study expenses incurred for new construction in Fort Wayne, Indiana to be opened in 2019. Construction in progress of $109 thousand as of December 31, 2017 represented remodeling expenses incurred for the Findlay office opened in first quarter 2018.

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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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