XML 53 R72.htm IDEA: XBRL DOCUMENT v3.20.1

Note 12 - Fair Value Measurements and Fair Values of Financial Instruments - Valuation Techniques and the Unobservable Inputs Used in Determining Fair Value - Nonrecurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Recorded investment - with allowance	$ 6,709	$ 3,375
Related allowance	2,227	1,051
Fair Value, Nonrecurring [Member]
Recorded investment - with allowance	4,482	2,324
Related allowance	2,227	1,051
Foreclosed assets held for sale	1,685	2,886
Residential Portfolio Segment [Member]
Foreclosed assets held for sale	130	292
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Recorded investment - with allowance	4,387	904
Related allowance	1,325	149
Commercial Portfolio Segment [Member] | Loans Secured by Farmland [Member]
Recorded investment - with allowance	337	478
Related allowance	34	48
Valuation, Market Approach [Member] | Land Receivable [Member] | Fair Value, Nonrecurring [Member]
Fair value	70	70
Valuation, Market Approach [Member] | Commercial Real Estate Receivables [Member] | Fair Value, Nonrecurring [Member]
Fair value	1,485	2,524
Valuation, Market Approach [Member] | Residential Portfolio Segment [Member] | Fair Value, Nonrecurring [Member]
Fair value	130	292
Valuation, Market Approach [Member] | Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Fair Value, Nonrecurring [Member]
Fair value	2,307	17
Fair value	2,307	17
Valuation, Market Approach [Member] | Commercial Portfolio Segment [Member] | Loans Secured by Farmland [Member] | Fair Value, Nonrecurring [Member]
Fair value	303	430
Fair value	303	430
Impaired Loans [Member]
Recorded investment - with allowance	6,709	3,375
Related allowance	2,227	1,051
Fair value	4,482	2,324
Fair value	4,482	2,324
Impaired Loans [Member] | Valuation, Market Approach [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Recorded investment - with allowance	730	732
Related allowance	194	176
Fair value	536	556
Fair value	$ 536	$ 556
Impaired Loans [Member] | Valuation, Market Approach [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Weighted Average [Member]
Discount rate	32.00%	30.00%
Impaired Loans [Member] | Valuation, Market Approach [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Recorded investment - with allowance		$ 1,261
Related allowance		678
Fair value		$ 583
Discount rate		47.00%
Fair value		$ 583
Impaired Loans [Member] | Valuation, Market Approach [Member] | Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Recorded investment - with allowance	$ 3,572	106
Related allowance	1,265	89
Impaired Loans [Member] | Valuation, Market Approach [Member] | Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Measurement Input, Discount to Borrower's Financial Statement Value [Member]
Recorded investment - with allowance	815	798
Related allowance	60	60
Fair value	$ 755	$ 738
Discount rate	16.00%	15.00%
Fair value	$ 755	$ 738
Impaired Loans [Member] | Valuation, Market Approach [Member] | Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Weighted Average [Member]
Discount rate	35.00%	69.00%
Impaired Loans [Member] | Valuation, Market Approach [Member] | Commercial Portfolio Segment [Member] | Commercial Construction and Land [Member]
Recorded investment - with allowance	$ 1,255
Related allowance	674
Fair value	581
Fair value	$ 581
Impaired Loans [Member] | Valuation, Market Approach [Member] | Commercial Portfolio Segment [Member] | Commercial Construction and Land [Member] | Weighted Average [Member]
Discount rate	48.00%
Impaired Loans [Member] | Valuation, Market Approach [Member] | Commercial Portfolio Segment [Member] | Loans Secured by Farmland [Member]
Recorded investment - with allowance	$ 337	$ 478
Related allowance	$ 34	$ 48
Impaired Loans [Member] | Valuation, Market Approach [Member] | Commercial Portfolio Segment [Member] | Loans Secured by Farmland [Member] | Weighted Average [Member]
Discount rate	42.00%	46.00%
Foreclosed Assets Held For Sale [Member]
Foreclosed assets held for sale	$ 1,685	$ 2,886
Valuation allowance	0	0
Fair value	1,685	2,886
Foreclosed Assets Held For Sale [Member] | Valuation, Market Approach [Member] | Land Receivable [Member]
Foreclosed assets held for sale	70	70
Valuation allowance	$ 0	$ 0
Foreclosed Assets Held For Sale [Member] | Valuation, Market Approach [Member] | Land Receivable [Member] | Weighted Average [Member]
Discount rate	53.00%	53.00%
Foreclosed Assets Held For Sale [Member] | Valuation, Market Approach [Member] | Commercial Real Estate Receivables [Member]
Foreclosed assets held for sale	$ 1,485	$ 2,524
Valuation allowance	$ 0	$ 0
Foreclosed Assets Held For Sale [Member] | Valuation, Market Approach [Member] | Commercial Real Estate Receivables [Member] | Weighted Average [Member]
Discount rate	34.00%	39.00%
Foreclosed Assets Held For Sale [Member] | Valuation, Market Approach [Member] | Residential Portfolio Segment [Member]
Foreclosed assets held for sale	$ 130	$ 292
Valuation allowance	$ 0	$ 0
Foreclosed Assets Held For Sale [Member] | Valuation, Market Approach [Member] | Residential Portfolio Segment [Member] | Weighted Average [Member]
Discount rate	61.00%	46.00%

X

- Definition

The fair value of foreclosed real estate.

+ References

No definition available.

+ Details

Name:	cznc_ForeclosedRealEstateFairValue
Namespace Prefix:	cznc_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The fair value of impaired loans.

+ References

No definition available.

+ Details

Name:	cznc_ImpairedLoansFairValue
Namespace Prefix:	cznc_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Interest rate used to find the present value of an amount to be paid or received in the future as an input to measure fair value. For example, but not limited to, weighted average cost of capital (WACC), cost of capital, cost of equity and cost of debt.

+ References

No definition available.

+ Details

Name:	cznc_ModelingPeriodRate
Namespace Prefix:	cznc_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Amount of allowance for credit losses related to recorded investment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (a)(3)
-URI http://asc.fasb.org/extlink&oid=121611835&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivableRelatedAllowance
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of investment in impaired financing receivables for which there is a related allowance for credit losses.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 14A
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953550-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivableWithRelatedAllowanceRecordedInvestment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Carrying amount as of the balance sheet date of land and buildings obtained through foreclosure proceedings or defeasance in full or partial satisfaction of a debt arrangement.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=121611835&loc=d3e5162-111524

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=121593590&loc=d3e4437-111522

+ Details

Name:	us-gaap_RealEstateAcquiredThroughForeclosure
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

For each period for which an income statement is required, disclosure of the changes in the allowance, including balances at end of period.

+ 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 210.9-03.10(4))
-URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878

+ Details

Name:	us-gaap_RealEstateOwnedValuationAllowance
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Details

Name:	us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsNonrecurringMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ResidentialPortfolioSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialPortfolioSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=cznc_CommercialAndIndustrialMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=cznc_LoansSecuredByFarmlandMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_ValuationTechniqueAxis=us-gaap_MarketApproachValuationTechniqueMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=cznc_LandReceivableMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=cznc_CommercialRealEstateReceivablesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByAssetClassAxis=cznc_ImpairedLoansMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_RealEstateLoanMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_RangeAxis=srt_WeightedAverageMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_MeasurementInputTypeAxis=cznc_MeasurementInputDiscountTofBorrowersFinancialStatementValueMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=cznc_CommercialConstructionAndLandMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByAssetClassAxis=cznc_ForeclosedAssetsHeldForSaleMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: