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Computation of Earnings Per Common Share | 9 Months Ended
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Sep. 30, 2018
Earnings Per Share [Abstract] |
Computation of Earnings Per Common Share | Computation of Earnings Per Common Share Basic earnings per common share represents income available to common shareholders divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share reflects additional common shares that would have been outstanding if dilutive potential common shares had been issued. Potential common shares that may be issued relate solely to outstanding shares in the Directors Plan.
| Three Months Ended September 30 |  | Nine Months Ended September 30
| 2018 |  | 2017 |  | 2018 |  | 2017
Average number of common shares outstanding for basic calculation | 7,851,448 |  |  | 7,848,317 |  |  | 7,876,941 |  |  | 7,839,172 |
Average potential effect of common shares in the Directors Plan (1) | 200,597 |  |  | 192,572 |  |  | 199,488 |  |  | 191,548 |
Average number of common shares outstanding used to calculate diluted earnings per common share | 8,052,045 |  |  | 8,040,889 |  |  | 8,076,429 |  |  | 8,030,720 |
Net income | $ | 3,696 |  |  | $ | 3,536 |  |  | $ | 10,491 |  |  | $ | 10,516 |
Earnings per common share |  |  |  |  |  |  |
Basic | $ | 0.47 |  |  | $ | 0.45 |  |  | $ | 1.33 |  |  | $ | 1.34 |
Diluted | $ | 0.46 |  |  | $ | 0.44 |  |  | $ | 1.30 |  |  | $ | 1.31 |
(1) | Exclusive of shares held in the Rabbi Trust

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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