XML 27 R46.htm IDEA: XBRL DOCUMENT v2.4.1.9

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2014

INCOME TAXES [Abstract]

Schedule of Expense for Income Taxes

		YEAR ENDED DECEMBER 31,
		2014				2013				2012
		(IN THOUSANDS)
Current		$	1,036			$	139			$	140
Deferred			562				2,150				2,101
Income tax expense		$	1,598			$	2,289			$	2,241

Schedule of Reconciliation Between Federal Statutory Tax Rate and Effective Income Tax Rate

		YEAR ENDED DECEMBER 31,
		2014								2013								2012
		AMOUNT				RATE				AMOUNT				RATE				AMOUNT				RATE
		(IN THOUSANDS, EXCEPT PERCENTAGES)
Income tax expense based on federal statutory rate		$	1,571				34.0	%		$	2,544				34.0	%		$	2,475				34.0	%
Tax exempt income			(274	)			(5.9	)			(359	)			(4.8	)			(315	)			(4.3	)
Other			301				6.5				104				1.4				81				1.1
Total expense for income taxes		$	1,598				34.6	%		$	2,289				30.6	%		$	2,241				30.8	%

Schedule of Deferred Tax Assets and Liabilities

		AT DECEMBER 31,
		2014				2013
		(IN THOUSANDS)
DEFERRED TAX ASSETS:
Allowance for loan losses		$	3,272			$	3,437
Unfunded commitment reserve			300				264
Premises and equipment			1,433				1,832
Accrued pension obligation			2,358				1,462
Net operating loss carryforwards			242				1,307
Alternative minimum tax credits			2,820				1,749
Other			349				393
Total tax assets			10,774				10,444
DEFERRED TAX LIABILITIES:
Investment accretion			(25	)			(18	)
Unrealized investment security gains			(950	)			(545	)
Other			(251	)			(309	)
Total tax liabilities			(1,226	)			(872	)
Net deferred tax asset		$	9,548			$	9,572

Schedule of Change in Net Deferred Tax Assets and Liabilities

		YEAR ENDED DECEMBER 31,
		2014				2013
		(IN THOUSANDS)
Unrealized gains recognized in comprehensive income		$	(404	)		$	1,595
Pension obligation of the defined benefit plan not yet recognized in income			942				(1,340	)
Deferred provision for income taxes			(562	)			(2,150	)
Net decrease		$	(24	)		$	(1,895	)

X

- Definition

Schedule Of Changes In Deferred Taxes [Table Text Block].

+ References

No definition available.

+ Details

Name:	asrv_ScheduleOfChangesInDeferredTaxesTableTextBlock
Namespace Prefix:	asrv_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration