XML 42 R31.htm IDEA: XBRL DOCUMENT
v3.21.2

Employee Benefit Plans (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2021
Retirement Benefits, Description [Abstract] |
Schedule of Accumulated Post-retirement Benefit Obligation and Funded Status | The following table sets forth the accumulated postretirement benefit obligation and funded status:
| At or for the nine months ended September 30,
| 2021 |  | 2020
Change in benefit obligation |  |  |
Benefit obligation at beginning of year | $ | 1,523,000 |  |  | $ | 1,581,000 |
Interest cost | 21,000 |  |  | 48,000 |
Benefits paid | (72,000) |  |  | (81,000) |
Benefit obligation at end of period | $ | 1,472,000 |  |  | $ | 1,548,000 |
Funded status |  |  |
Benefit obligation at end of period | $ | (1,472,000) |  |  | $ | (1,548,000) |
Unamortized gain | (35,000) |  |  | (31,000) |
Accrued benefit cost at end of period | $ | (1,507,000) |  |  | $ | (1,579,000) |
Schedule of Net Pension Costs | The following table sets forth the net periodic pension cost:
| For the nine months ended September 30, | For the quarter ended September 30,
| 2021 |  | 2020 | 2021 |  | 2020
Components of net periodic benefit cost |  |  |  |  |  |
Interest cost | $ | 21,000 |  |  | $ | 48,000 |  | $ | 6,000 |  |  | $ | 16,000 |
Net periodic benefit cost | $ | 21,000 |  |  | $ | 48,000 |  | $ | 6,000 |  |  | $ | 16,000 |
Schedule of Net Periodic Benefit Cost Not Yet Recognized | Amounts not yet reflected in net periodic benefit cost and included in accumulated other comprehensive income are as follows:
| September 30, 2021 |  | December 31, 2020 |  | September 30, 2020
Unamortized net actuarial gain | $ | 35,000 |  |  | $ | 35,000 |  |  | $ | 31,000 |
Deferred tax expense | (7,000) |  |  | (7,000) |  |  | (7,000) |
Net unrecognized postretirement benefits included in accumulated other comprehensive income | $ | 28,000 |  |  | $ | 28,000 |  |  | $ | 24,000 |

X
- Definition Tabular disclosure of change in accumulated post-retirement benefit obligation and funded status for the entity's postretirement benefit plans. + References No definition available. + Details
Name: | fnlc_AccumulatedPostRetirementBenefitObligationAndFundedStatusTableTextBlock
Namespace Prefix: | fnlc_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_GeneralDiscussionOfPensionAndOtherPostretirementBenefitsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income or loss that have not yet been recognized as components of net periodic benefit cost, such as the net gain (loss), net prior service cost or credit, and net transition asset or obligation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (j) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetPeriodicBenefitCostNotYetRecognizedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration