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Goodwill (Narrative) (Details) (USD $) In Thousands, unless otherwise specified | 12 Months Ended |
--- | --- | ---
Dec. 31, 2014 | Dec. 31, 2013
Goodwill [Line Items] |  |
Goodwill | $ 11,004 us-gaap_Goodwill | $ 11,004 us-gaap_Goodwill
Discount rate | 14.15%us-gaap_FairValueInputsDiscountRate |
Capitalization rate | 8.15%func_CapitalizationRate |
Growth rate | 6.00%us-gaap_FairValueInputsLongTermRevenueGrowthRate |
Percentage of fair value of goodwill in addition to carrying value as a result of income approach | 52.00%func_PercentageOfFairValueOfGoodwillInAdditionToCarryingValueAsResultOfIncomeApproach |
Percentage of potential increase in discount rate | 27.00%func_PercentageOfPotentialIncreaseInDiscountRate |
Current, used assumption of tangible book multiple | 1.18 func_CurrentUsedAssumptionOfTangibleBookMultiple |
Assumption of the tangible book multiple | 0.59 func_AssumptionOfTangibleBookMultiple |
Goodwill [Member] |  |
Goodwill [Line Items] |  |
Fair Value Measurements, Significant Assumptions | Significant assumptions used in the above methods include:Net income from our forward five-year operating budget, incorporating conservative growth and mix assumptions;A discount rate of 14.15% based on an internally derived cost of equity capital determined using the "build-up" method;A price to tangible book multiple of 1.18x, which was the median multiple of non-assisted transactions for non-assisted commercial bank acquisitions during the 12 months ended September 30, 2014 for selling companies headquartered in the Eastern regional area as compiled by Boenning & Scattergood, Inc.; andA capitalization rate of 8.15% (discount rate of 14.15% adjusted for a conservative growth rate of 6.0%).The resulting fair value of the income approach resulted in the fair value of First United Corporation exceeding the carrying value by 52%. Management stressed the assumptions used in the analysis to provide additional support for the derived value. This stress testing showed that (i) the discount rate could increase to 27% before the excess would be eliminated in the tangible multiple method, and (ii) the assumption of the tangible book multiple could decline to 0.59x and still result in a fair value in excess of book value. Based on the results of the evaluation, management concluded that the recorded value of goodwill at December 31, 2014 was not impaired. However, future changes in strategy and/or market conditions could significantly impact these judgments and require adjustments to recorded asset balances. Management will continue to evaluate goodwill for impairment on an annual basis and as events occur or circumstances change. |

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- Definition Assumption of the tangible book multiple. + References No definition available. + Details
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- Definition Capitalization rate + References No definition available. + Details
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- Definition Current, used assumption of tangible book multiple. + References No definition available. + Details
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- Definition Percentage of fair value of goodwill in addition to carrying value as a result of income approach. + References No definition available. + Details
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- Definition Percentage of potential increase in discount rate + References No definition available. + Details
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- 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 Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 + Details
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- Definition Percentage of assumed long-term growth in revenues, used as an input to measure fair value. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 + Details
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- Definition Description of significant assumptions used by management to measure fair value. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=28364263&loc=d3e13433-108611 + Details
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- Definition Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266 + Details
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