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Premises and Equipment

12 Months Ended

Dec. 31, 2011

Notes to Financial Statements [Abstract]

Premises and Equipment

Note 7. Premises and Equipment

Premises and equipment are carried at cost and consist of the following:

As of December 31,		2011				2010
Land		$	4,123,000			$	4,028,000
Land improvements			693,000				686,000
Buildings			15,415,000				14,764,000
Equipment			10,201,000				9,961,000
			30,432,000				29,439,000
Less accumulated depreciation			11,590,000				10,459,000

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- Definition

Disclosure of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, building and production equipment. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures. This element may be used as a single block of text to include the entire PPE disclosure, including data and tables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

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