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Fair Value Measurements and Disclosure | 6 Months Ended
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Jun. 30, 2011
Fair Value Measurements and Disclosure [Abstract] |
Fair Value Measurements and Disclosure |
11. | Fair Value Measurements and Disclosure
The following summary disclosures are made in accordance with the guidance provided by ASC Topic 825 “Fair Value Measurements and Disclosures” (formerly Statement of Financial Accounting Standards No. 107, “Disclosures about Fair Value of Financial Instruments,”) which requires the disclosure of fair value information about both on- and off- balance sheet financial instruments where it is practicable to estimate that value.
|  | June 30, 2011 (Restated) |  |  | December 31, 2010 |
|  |  |  |  | Estimated |  |  |  |  |  | Estimated |
|  | Carrying |  |  | Fair |  |  | Carrying |  |  | Fair |
(In thousands) |  | Amount |  |  | Value |  |  | Amount |  |  | Value |
On-Balance sheet: |  |  |  |  |  |  |  |  |  |  |  |
Financial Assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 96,374 |  |  | $ | 96,374 |  |  | $ | 98,430 |  |  | $ | 98,430 |
Interest-bearing deposits |  |  | 2,269 |  |  |  | 2,334 |  |  |  | 4,396 |  |  |  | 4,523 |
Investment securities |  |  | 49,342 |  |  |  | 49,432 |  |  |  | 51,503 |  |  |  | 51,503 |
Loans |  |  | 409,540 |  |  |  | 416,718 |  |  |  | 424,526 |  |  |  | 429,249 |
Cash surrender value of life insurance |  |  | 15,757 |  |  |  | 15,757 |  |  |  | 15,493 |  |  |  | 15,493 |
Accrued interest receivable |  |  | 2,040 |  |  |  | 2,134 |  |  |  | 2,152 |  |  |  | 2,152 |
Investment in bank stock |  |  | 41 |  |  |  | 41 |  |  |  | 89 |  |  |  | 89 |
Financial Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  |  | 547,559 |  |  |  | 547,402 |  |  |  | 557,466 |  |  |  | 557,240 |
Borrowings |  |  | 25,000 |  |  |  | 24,977 |  |  |  | 32,000 |  |  |  | 31,996 |
Junior Subordinated Debt |  |  | 10,912 |  |  |  | 10,912 |  |  |  | 10,646 |  |  |  | 10,646 |
Accrued Interest Payable |  |  | 160 |  |  |  | 160 |  |  |  | 222 |  |  |  | 222 |
Off-Balance sheet: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commitments to extend credit |  |  | -- |  |  |  | -- |  |  |  | -- |  |  |  | -- |
Standby letters of credit |  |  | -- |  |  |  | -- |  |  |  | -- |  |  |  | -- |
Generally accepted accounting guidance clarifies the definition of fair value, describes methods used to appropriately measure fair value in accordance with generally accepted accounting principles and expands fair value disclosure requirements. This guidance applies whenever other accounting pronouncements require or permit fair value measurements. The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels (Level 1, Level 2, and Level 3). Level 1 inputs are unadjusted quoted prices in active markets (as defined) for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 inputs are unobservable inputs for the asset or liability, and reflect the reporting entity's own assumptions about the assumptions that market participants would use in pricing the asset or liability (including assumptions about risk). The Company performs fair value measurements on certain assets and liabilities as the result of the application of current accounting guidelines. Some fair value measurements, such as for available-for-sale securities (AFS) and junior subordinated debt are performed on a recurring basis, while others, such as impairment of loans, other real estate owned, goodwill and other intangibles, are performed on a nonrecurring basis. The Company's Level 1 financial assets consist of money market funds and highly liquid mutual funds for which fair values are based on quoted market prices. The Company's Level 2 financial assets include highly liquid debt instruments of U.S. government agencies, collateralized mortgage obligations, and debt obligations of states and political subdivisions, whose fair values are obtained from readily-available pricing sources for the identical or similar underlying security that may, or may not, be actively traded. Level 2 financial assets also include certain impaired loans which are evaluated based on the observable inputs, specifically current appraisals. The Company's Level 3 financial assets include certain investments securities, certain impaired loans, other real estate owned, goodwill, and intangible assets where the assumptions may be made by us or third parties about assumptions that market participants would use in pricing the asset or liability. From time to time, the Company recognizes transfers between Level 1, 2, and 3 when a change in circumstances warrants a transfer. There were no significant transfers in or out of Level 1 and Level 2 fair value measurements during the six months ended June 30, 2011. The following tables summarize the Company's assets and liabilities that were measured at fair value on a recurring and non-recurring basis as of June 30, 2011 (in 000's):
Description of Assets |  | June 30, 2011 (Restated) |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
AFS Securities (2): |  |  |  |  |  |  |  |  |  |  |  |
U.S. government agencies |  |  | 33,953 |  |  |  |  |  |  |  | 33,953 |  |  |  |
U.S. government agency CMO's |  |  | 6,539 |  |  |  |  |  |  |  | 6,539 |  |  |  |
Residential mortgage obligations |  |  | 8,850 |  |  |  |  |  |  |  |  |  |  | $ | 8,850 |
Total AFS securities |  |  | 49,342 |  |  |  |  |  |  |  | 40,492 |  |  |  | 8,850 |
Impaired loans (1): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 2,165 |  |  |  |  |  |  |  |  |  |  |  | 2,165 |
Real estate mortgage |  |  | 957 |  |  |  |  |  |  |  |  |  |  |  | 957 |
RE construction & development |  |  | 6,323 |  |  |  |  |  |  |  |  |  |  |  | 6,323 |
Agricultural |  |  | 68 |  |  |  |  |  |  |  |  |  |  |  | 68 |
Installment/Other |  |  | 65 |  |  |  |  |  |  |  |  |  |  |  | 65 |
Total impaired loans |  |  | 9,578 |  |  |  |  |  |  |  |  |  |  |  | 9,578 |
Other real estate owned |  |  | 16,593 |  |  |  |  |  |  |  |  |  |  |  | 16,593 |
Investment in bank stock |  |  | 41 |  |  |  |  |  |  |  | 41 |  |  |  |  |
Goodwill (1) |  |  | 2,861 |  |  |  |  |  |  |  |  |  |  |  | 2,861 |
Core deposit intangibles (1) |  |  | 226 |  |  |  |  |  |  |  |  |  |  |  | 226 |
Total |  | $ | 78,641 |  |  | $ | 0 |  |  | $ | 40,533 |  |  | $ | 38,108 |
(1) | Nonrecurring
|  |  |  |  | Quoted Prices in Active Markets for Identical Assets |  |  | Significant Other Observable Inputs |  |  | Significant Unobservable Inputs |
Description of Liabilities |  | June 30, 2011 |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
Junior subordinated debt |  | $ | 10,912 |  |  |  |  |  |  |  |  |  |  | $ | 10,912 |
Total |  | $ | 10,912 |  |  |  |  |  |  |  |  |  |  | $ | 10,912 |
The following tables summarize the Company's assets and liabilities that were measured at fair value on a recurring and non-recurring basis as of December 31, 2010 (in 000's):
|  | December 31, |  |  | Quoted Prices in Active Markets for Identical Assets |  |  | Significant Other Observable Inputs |  |  | Significant Unobservable Inputs |
Description of Assets (000's) |  | 2010 |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
AFS Securities: |  |  |  |  |  |  |  |  |  |  |  |
U.S Govt agencies |  |  | 33,788 |  |  |  |  |  |  |  | 33,788 |  |  |  |
U.S Govt collateralized mortgage obligations |  |  | 7,755 |  |  |  |  |  |  |  | 7,755 |  |  |  |
Private label residential mortgage obligations |  |  | 9,960 |  |  |  |  |  |  |  |  |  |  |  | 9,960 |
Total AFS securities |  |  | 51,503 |  |  |  |  |  |  |  | 41,543 |  |  |  | 9,960 |
Impaired Loans (1): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 7,005 |  |  |  |  |  |  |  |  |  |  |  | 7,005 |
RE construction & development |  |  | 7,583 |  |  |  |  |  |  |  |  |  |  |  | 7,583 |
Agricultural |  |  | 125 |  |  |  |  |  |  |  |  |  |  |  | 125 |
Total impaired loans |  |  | 14,713 |  |  |  |  |  |  |  |  |  |  |  | 14,713 |
Other real estate owned (1) |  |  | 19,016 |  |  |  |  |  |  |  |  |  |  |  | 19,016 |
Investment in bank stock |  |  | 89 |  |  |  |  |  |  |  | 89 |  |  |  |  |
Goodwill (1) |  |  | 4,350 |  |  |  |  |  |  |  |  |  |  |  | 4,350 |
Core deposit intangible (1) |  |  | 344 |  |  |  |  |  |  |  |  |  |  |  | 344 |
Total |  | $ | 90,015 |  |  | $ | 0 |  |  | $ | 41,632 |  |  | $ | 48,383 |
(1) | Nonrecurring
|  | December 31, |  |  | Quoted Prices in Active Markets for Identical Assets |  |  | Significant Other Observable Inputs |  |  | Significant Unobservable Inputs |
Description of Liabilities (000's) |  | 2010 |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
Junior subordinated debt |  |  | 10,646 |  |  |  |  |  |  |  |  |  |  |  | 10,646 |
Total |  |  | 10,646 |  |  |  |  |  |  |  |  |  |  |  | 10,646 |
The nonrecurring fair value measurements performed during the six months ended June 30, 2011 resulted in pretax fair value impairment adjustments of $36,000 ($21,000 net of tax) to the core deposit intangible asset. The impairment adjustments are reflected as a component of noninterest expense for the six months ended June 30, 2011. The following tables provide a reconciliation of assets and liabilities at fair value using significant unobservable inputs (Level 3) on a recurring basis during the six months ended June 30, 2011 and 2010 (in 000's):
|  | 6/30/11 |  |  | 6/30/10 |
Reconciliation of Assets: |  | Private label residential mortgage obligations |  |  | Private label residential mortgage obligations |
Beginning balance |  | $ | 9,960 |  |  | $ | 9,714 |
Total gains or (losses) included in earnings |  |  | 0 |  |  |  | (702 | )
Total gains or (losses) included in other comprehensive income |  |  | (1,110 | ) |  |  | 700 |
Transfers in and/or out of Level 3 |  |  | 0 |  |  |  | 0 |
Ending balance |  | $ | 8,850 |  |  | $ | 9,712 |
The amount of total gains or (losses) for the period included in earnings (or other comprehensive loss) attributable to the change in unrealized gains or losses relating to assets still held at the reporting date |  | $ | 0 |  |  | $ | 702 |
|  | 6/30/11 |  |  | 6/30/10 |
Reconciliation of Liabilities: |  | Junior Sub Debt |  |  | Junior Sub Debt |
Beginning balance |  | $ | 10,646 |  |  | $ | 10,716 |
Total losses (gains) included in earnings (or changes in net assets) |  |  | 145 |  |  |  | (624 | )
Transfers in and/or out of Level 3 |  |  | 121 |  |  |  | 117 |
Ending balance |  | $ | 10,912 |  |  | $ | 10,209 |
The amount of total losses (gains) for the period included in earnings attributable to the change in unrealized gains or losses relating to liabilities still held at the reporting date |  | $ | 145 |  |  | $ | (624 | )
The following methods and assumptions were used in estimating the fair values of financial instruments: Cash and Cash Equivalents - The carrying amounts reported in the balance sheets for cash and cash equivalents approximate their estimated fair values. Interest-bearing Deposits – Interest bearing deposits in other banks consist of fixed-rate certificates of deposits. Accordingly, fair value has been estimated based upon interest rates currently being offered on deposits with similar characteristics and maturities. Investments – Available for sale securities are valued based upon open-market price quotes obtained from reputable third-party brokers that actively make a market in those securities. Market pricing is based upon specific CUSIP identification for each individual security. To the extent there are observable prices in the market, the mid-point of the bid/ask price is used to determine fair value of individual securities. If that data are not available for the last 30 days, a Level 2-type matrix pricing approach based on comparable securities in the market is utilized. Level-2 pricing may include using a forward spread from the last observable trade or may use a proxy bond like a TBA mortgage to come up with a price for the security being valued. Changes in fair market value are recorded through other comprehensive loss as the securities are available for sale. At June 30, 2011 and December 31, 2010, the Company held three non-agency (private-label) collateralized mortgage obligations (CMO's). Fair value of these securities (as well as review for other-than-temporary impairment) was performed by a third-party securities broker specializing in CMO's using the discounted cash flow method. Fair value was based upon estimated cash flows which included assumptions about future prepayments, default rates, and the impact of credit risk on this type of investment security. Although the pricing of the CMO's has certain aspects of Level 2 pricing, many of the pricing inputs are based upon unobservable assumptions of future economic trends and as a result the Company considers this to be Level 3 pricing. Loans - Fair values of variable rate loans, which reprice frequently and with no significant change in credit risk, are based on carrying values adjusted for credit risk. Fair values for all other loans, except impaired loans, are estimated using discounted cash flows over their remaining maturities, using interest rates at which similar loans would currently be offered to borrowers with similar credit ratings and for the same remaining maturities. Impaired Loans - Fair value measurements for impaired loans are performed pursuant to authoritative accounting guidance and are based upon either collateral values supported by appraisals, observed market prices, or discounted cash flows. Changes are not recorded directly as an adjustment to current earnings or comprehensive income, but rather as an adjustment component in determining the overall adequacy of the loan loss reserve. Such adjustments to the estimated fair value of impaired loans may result in increases or decreases to the provision for credit losses recorded in current earnings. Other Real Estate Owned - Nonrecurring adjustments to certain commercial and residential real estate properties classified as other real estate owned (OREO) are measured at the lower of carrying amount or fair value, less costs to sell. Fair values are generally based on third party appraisals of the property, resulting in a Level 3 classification. In cases where the carrying amount exceeds the fair value, less costs to sell, an impairment loss is recognized. Goodwill and Core Deposit Intangibles - Goodwill is not amortized but is evaluated periodically for impairment. Fair value of goodwill is determined by comparing the fair value of the operating unit with its carrying value. Fair value is determined on a discounted cash flow methodology using estimated market discount rates and projections of future cash flows for the related operating unit. In addition to projected cash flows, other market metrics are utilized including industry multiples of earnings and price-to-book ratios to estimate what a market participant would pay for the operating unit in the current business environment. Determining the fair value involves a significant amount of judgment, including estimates of changes in revenue growth, changes is discount rates, competitive forces within the industry, and other specific industry and market valuation conditions. If it is determined that goodwill impairment exists, impairment amounts are recorded as an impairment loss in other noninterest expense, and the carrying value of goodwill is reduced by the amount of the impairment. Core deposit intangibles are amortized over the estimated useful lives of the related deposits and are evaluated for impairment periodically. Core deposit intangibles are reviewed for impairment utilizing a discounted cash flow methodology based upon the anticipated deposit runoff over the estimated lives of the deposits, generally six to eight years. If it is determined that impairment exists on the core deposit intangible, impairment amounts are recorded as an impairment loss in other noninterest expense, and the carrying value of core deposit intangible is reduced by the amount of the impairment. Bank-owned Life Insurance – Fair values of life insurance policies owned by the Company approximate the insurance contract's cash surrender value. Investment in limited partnerships – Investment in limited partnerships which invest in qualified low-income housing projects generate tax credits to the Company. The investment is amortized using the effective yield method based upon the estimated remaining utilization of low-income housing tax credits. The Company's carrying value approximates fair value. Investments in Bank Stock – Investment in Bank equity securities is classified as available for sale and is valued based upon open-market price quotes obtained from an active stock exchange. Changes in fair market value are recorded in other comprehensive income. Deposits – In accordance with authoritative accounting guidance, fair values for transaction and savings accounts are equal to the respective amounts payable on demand at June 30, 2011 and December 31, 2010 (i.e., carrying amounts). The Company believes that the fair value of these deposits is clearly greater than that prescribed under authoritative accounting guidance. Fair values of fixed-maturity certificates of deposit were estimated using the rates currently offered for deposits with similar remaining maturities. Borrowings - Borrowings consist of federal funds sold, securities sold under agreements to repurchase, and other short-term borrowings. Fair values of borrowings were estimated using the rates currently offered for borrowings with similar remaining maturities. Junior Subordinated Debt – The fair value of the junior subordinated debt was determined based upon a discounted cash flows model utilizing observable market rates and credit characteristics for similar debt instruments. In its analysis, the Company used characteristics that market participants generally use, and considered factors specific to (a) the liability, (b) the principal (or most advantageous) market for the liability, and (c) market participants with whom the reporting entity would transact in that market. For the six month period ended June 30, 2011, cash flows were discounted at a rate which incorporates a current market rate for similar-term debt instruments, adjusted for credit and liquidity risks associated with similar junior subordinated debt and circumstances unique to the Company. The Company believes that the subjective nature of theses inputs, due primarily to the current economic environment, require the junior subordinated debt to be classified as a Level 3 fair value. Accrued Interest Receivable and Payable - The carrying value of these instruments is a reasonable estimate of fair value. Off-balance sheet instruments - Off-balance sheet instruments consist of commitments to extend credit, standby letters of credit and derivative contracts. Fair values of commitments to extend credit are estimated using the interest rate currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the present counterparties' credit standing. There was no material difference between the contractual amount and the estimated value of commitments to extend credit at March 31, 2011 and December 31, 2010. Fair values of standby letters of credit are based on fees currently charged for similar agreements. The fair value of commitments generally approximates the fees received from the customer for issuing such commitments. These fees are not material to the Company's consolidated balance sheet and results of operations.

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- Definition The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19296-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 159 -Paragraph 17-22, 27, 28 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13433-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 15C, 15D -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13504-108611 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 15A -Subparagraph a-d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13537-108611 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 133 -Paragraph 44A, 44B -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 3, 10, 14, 15 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 15B -Subparagraph a, b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32, 33, 34 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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