XML 63 R48.htm IDEA: XBRL DOCUMENT
v3.3.1.900

EMPLOYEE BENEFIT PLANS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract] |
Schedule of Defined Benefit Plans Disclosures [Table Text Block] |
|  | YEAR ENDED DECEMBER 31,
|  | 2015 |  | 2014
|  | (IN THOUSANDS)
CHANGE IN BENEFIT OBLIGATION: |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 33,701 |  |  | $ | 30,249 |
Service cost |  |  | 1,557 |  |  |  | 1,601 |
Interest cost |  |  | 1,341 |  |  |  | 1,368 |
Actuarial (gain) loss |  |  | (1,063 | ) |  |  | 3,406 |
Curtailments |  |  | — |  |  |  | 328 |
Special/contractual termination benefits |  |  | — |  |  |  | 376 |
Benefits paid |  |  | (2,419 | ) |  |  | (3,627 | )
Benefit obligation at end of year |  |  | 33,117 |  |  |  | 33,701 |
CHANGE IN PLAN ASSETS: |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  |  | 27,367 |  |  |  | 26,288 |
Actual return on plan assets |  |  | (154 | ) |  |  | 2,056 |
Employer contributions |  |  | 3,635 |  |  |  | 2,650 |
Benefits paid |  |  | (2,419 | ) |  |  | (3,627 | )
Fair value of plan assets at end of year |  |  | 28,429 |  |  |  | 27,367 |
Funded status of the plan – under funded |  | $ | (4,688 | ) |  | $ | (6,334 | )
Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year [Table Text Block] |
|  | YEAR ENDED DECEMBER 31,
|  | 2015 |  | 2014
|  | (IN THOUSANDS)
AMOUNTS NOT YET RECOGNIZED AS A COMPONENT OF NET PERIODIC PENSION COST: |  |  |  |  |  |  |  |
Amounts recognized in accumulated other comprehensive loss consists of: |  |  |  |  |  |  |  |
Net actuarial loss |  | $ | 12,431 |  |  | $ | 12,596 |
Total |  | $ | 12,431 |  |  | $ | 12,596 |
Schedule of Accumulated and Projected Benefit Obligations [Table Text Block] |
|  | YEAR ENDED DECEMBER 31,
|  | 2015 |  | 2014
|  | (IN THOUSANDS)
ACCUMULATED BENEFIT OBLIGATION: |  |  |  |  |  |  |  |
Accumulated benefit obligation |  | $ | 30,606 |  |  | $ | 30,914 |
Schedule Of Assumptions Used To Calculate Benefit Obligations [Table Text Block] |
|  | YEAR ENDED DECEMBER 31,
|  | 2015 |  | 2014
WEIGHTED AVERAGE ASSUMPTIONS: |  |  |  |  |  |  |  |
Discount rate |  |  | 4.20 | % |  |  | 4.00 | %
Salary scale |  |  | 2.50 |  |  |  | 2.50 |
Schedule of Net Benefit Costs [Table Text Block] |
|  | YEAR ENDED DECEMBER 31,
|  | 2015 |  | 2014 |  | 2013
|  | (IN THOUSANDS)
COMPONENTS OF NET PERIODIC BENEFIT COST: |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 1,557 |  |  | $ | 1,601 |  |  | $ | 1,703 |
Interest cost |  |  | 1,341 |  |  |  | 1,368 |  |  |  | 1,189 |
Expected return on plan assets |  |  | (2,130 | ) |  |  | (1,991 | ) |  |  | (1,775 | )
Amortization of prior year service cost |  |  | — |  |  |  | (19 | ) |  |  | (19 | )
Amortization of transition asset |  |  | — |  |  |  | — |  |  |  | (8 | )
Special termination benefit liability |  |  | — |  |  |  | 376 |  |  |  | — |
Recognized net actuarial loss |  |  | 1,386 |  |  |  | 1,181 |  |  |  | 1,375 |
Net periodic pension cost |  | $ | 2,154 |  |  | $ | 2,516 |  |  | $ | 2,465 |
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block] |
|  | YEAR ENDED DECEMBER 31,
|  | 2015 |  | 2014 |  | 2013
|  | (IN THOUSANDS)
OTHER CHANGES IN PLAN ASSETS AND BENEFIT OBLIGATIONS RECOGNIZED IN OTHER COMPREHENSIVE LOSS |  |  |  |  |  |  |  |  |  |  |  |
Net (gain) loss |  | $ | 1,221 |  |  | $ | 3,669 |  |  | $ | (2,832 | )
Recognized loss |  |  | (1,386 | ) |  |  | (1,181 | ) |  |  | (1,375 | )
Recognized prior service cost |  |  | — |  |  |  | 19 |  |  |  | 19 |
Recognized net initial asset |  |  | — |  |  |  | — |  |  |  | 8 |
Total recognized in other comprehensive loss before tax effect |  | $ | (165) |  |  | $ | 2,507 |  |  | $ | (4,180 | )
Total recognized in net benefit cost and other comprehensive loss before tax effect |  | $ | 1,989 |  |  | $ | 5,023 |  |  | $ | (1,715 | )
Schedule Of Assumptions Used To Calculate Net Periodic Benefit Cost [Table Text Block] |
|  | YEAR ENDED DECEMBER 31,
|  | 2015 |  | 2014 |  | 2013
WEIGHTED AVERAGE ASSUMPTIONS: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 4.00 | % |  |  | 4.50 | % |  |  | 4.00 | %
Expected return on plan assets |  |  | 8.00 |  |  |  | 8.00 |  |  |  | 8.00 |
Rate of compensation increase |  |  | 2.50 |  |  |  | 2.50 |  |  |  | 2.50 |
Schedule of Allocation of Plan Assets [Table Text Block] | The plan’s measurement date is December 31, 2015. This plan’s asset allocations at December 31, 2015 and 2014, by asset category are as follows:
|  | YEAR ENDED DECEMBER 31,
|  | 2015 |  | 2014
ASSET CATEGORY: |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 6 | % |  |  | 2 | %
Domestic equities |  |  | 7 |  |  |  | 10 |
Mutual funds/ETFs |  |  | 75 |  |  |  | 80 |
International equities |  |  | 1 |  |  |  | 3 |
Corporate bonds |  |  | 11 |  |  |  | 5 |
Total |  |  | 100 | % |  |  | 100 | %
Schedule Of Fair Value Of Plan Assets [Table Text Block] | The major categories of assets in the Company’s Pension Plan as of year end are presented in the following table. Assets are segregated by the level of the valuation inputs within the fair value hierarchy established by ASC Topic 820 utilized to measure fair value.
|  | YEAR ENDED DECEMBER 31,
|  | 2015 |  | 2014
|  | (IN THOUSANDS)
Level 1: |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 1,611 |  |  | $ | 639 |
Domestic equities |  |  | 1,978 |  |  |  | 2,753 |
International equities |  |  | 397 |  |  |  | 851 |
Mutual funds/ETFs |  |  | 21,396 |  |  |  | 21,782 |
Level 2: |  |  |  |  |  |  |  |
Corporate bonds |  |  | 3,047 |  |  |  | 1,342 |
Total fair value of plan assets |  | $ | 28,429 |  |  | $ | 27,367 |
Schedule of Expected Benefit Payments [Table Text Block] | ##### The following benefit payments, which reflect future service, as appropriate, are expected to be paid.
YEAR: |  | ESTIMATED FUTURE BENEFIT PAYMENTS
|  | (IN THOUSANDS)
2016 |  | $ | 2,287 |
2017 |  |  | 2,417 |
2018 |  |  | 2,319 |
2019 |  |  | 2,215 |
2020 |  |  | 2,589 |
Years 2021 – 2025 |  |  | 11,706 |

X
- Definition Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets. + References No definition available. + Details
Name: | asrv_ScheduleOfAssumptionsUsedToCalculateBenefitObligationsTableTextBlock
Namespace Prefix: | asrv_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assumptions used to calculate net periodic benefit cost. + References No definition available. + Details
Name: | asrv_ScheduleOfAssumptionsUsedToCalculateNetPeriodicBenefitCostTableTextBlock
Namespace Prefix: | asrv_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of fair value of plan assets. + References No definition available. + Details
Name: | asrv_ScheduleOfFairValueOfPlanAssetsTableTextBlock
Namespace Prefix: | asrv_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefit obligations including accumulated benefit obligation and projected benefit obligation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAccumulatedAndProjectedBenefitObligationsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(5) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAllocationOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income (loss) expected to be recognized as components of net periodic benefit cost over the next fiscal year, including the net gain (loss), net prior service cost or credit, and net transition asset or obligation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (s) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAmountsInAccumulatedOtherComprehensiveIncomeLossToBeRecognizedOverNextFiscalYearTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in plan assets and benefit obligations recognized in other comprehensive income (loss) during the period. + References No definition available. + Details
Name: | us-gaap_ScheduleOfDefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e2439-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e2417-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e2410-114920 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=58242635&loc=d3e4179-114921 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfDefinedBenefitPlansDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration