XML 32 R24.htm IDEA: XBRL DOCUMENT v2.4.0.6

Goodwill and Other Intangible Assets (Details Textual) (USD $)	3 Months Ended		12 Months Ended	3 Months Ended			3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Dec. 31, 2012	Mar. 31, 2013 Core Deposits [Member]	Mar. 31, 2012 Core Deposits [Member]	Apr. 01, 2012 Core Deposits [Member]	Mar. 31, 2013 The Wellsville Bank [Member]	Apr. 01, 2012 The Wellsville Bank [Member]
Business Acquisition, Date of Acquisition Agreement							Apr. 01, 2012
Finite-Lived Core Deposits, Gross								$ 24,700,000
Finite-Lived Intangible Asset, Useful Life	10 years
Total deposits	507,612,000		482,500,000			308,000		35,000,000
Valuation Allowance Mortgage Servicing Rights			212,000
Amortization of intangibles	$ 223,000	$ 211,000		$ 223,000	$ 211,000

X

- Definition

Represents the amount of valuation allowance against mortgage servicing rights.

+ References

No definition available.

+ Details

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Namespace Prefix:	lark_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph a(2)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(2)

-URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16323-109275

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X

- Definition

Date when the business acquisition agreement was executed, in CCYY-MM-DD format.

+ References

No definition available.

+ Details

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Namespace Prefix:	us-gaap_
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Balance Type:	na
Period Type:	duration

X

- Definition

The aggregate of all deposit liabilities held by the entity, including foreign and domestic, interest and noninterest bearing; may include demand deposits, saving deposits, Negotiable Order of Withdrawal (NOW) and time deposits among others.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.12)

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 12

-Article 9



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Audit and Accounting Guide (AAG)

-Number AAG-DEP

-Paragraph 37, 38, 39

-IssueDate 2006-05-01

-Chapter 13

-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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Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Bank deposits belonging to an acquired bank that can be counted on as a stable source of lending funds. These deposits have the following attributes: predictable costs and low sensitivity to interest rates. This intangible asset is usually amortized over its estimated useful life.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16323-109275

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X

- Definition

Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

No definition available.

+ Details

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