PENDING ACQUISITIONS	12 Months Ended
Dec. 31, 2017
Business Combinations [Abstract]
PENDING ACQUISITIONS	PENDING ACQUISITIONS Hamilton State Bancshares, Inc. Transaction On January 25, 2018, the Company and Hamilton State Bancshares, Inc., a Georgia corporation (“Hamilton”), entered into an Agreement and Plan of Merger (the "Hamilton Merger Agreement") pursuant to which Hamilton will merge into Ameris, with Ameris as the surviving entity and immediately thereafter, Hamilton State Bank, a Georgia bank wholly owned by Hamilton, will be merged into Ameris Bank, with Ameris Bank as the surviving entity. Hamilton State Bank operates 28 full-service banking locations, 24 of which are located in the Atlanta, Georgia MSA, two of which are located in the Gainesville, Georgia MSA, and two of which are located just outside the Atlanta, Georgia MSA. Under the terms of the Hamilton Merger Agreement, Hamilton's shareholders will receive $0.93 in cash and 0.16 shares of Ameris common stock for each share of Hamilton common stock they hold. The estimated purchase price is $405.7 million in the aggregate based upon the $53.45 per share closing price of the Company’s common stock as of January 25, 2018. The merger is subject to customary closing conditions, including the receipt of regulatory approvals and the approval of Hamilton's shareholders. The transaction is expected to close during the third quarter of 2018. As of December 31, 2017, Hamilton reported assets of $1.79 billion, gross loans of $1.30 billion and deposits of $1.55 billion. The purchase price will be allocated among the net assets of Hamilton acquired as appropriate, with the remaining balance being reported as goodwill. Atlantic Coast Financial Corporation Transaction On November 16, 2017, the Company and Atlantic Coast Financial Corporation, a Maryland corporation (“Atlantic”), entered into an Agreement and Plan of Merger (the "Atlantic Merger Agreement") pursuant to which Atlantic will merge into Ameris, with Ameris as the surviving entity and immediately thereafter, Atlantic Coast Bank, a Florida bank wholly owned by Atlantic, will be merged into Ameris Bank, with Ameris Bank as the surviving entity. Atlantic Coast Bank operates 12 full-service banking locations, eight of which are located in the Jacksonville, Florida MSA, three of which are located in the Waycross, Georgia MSA, and one of which is located in the Douglas, Georgia MSA. Under the terms of the Atlantic Merger Agreement, Atlantic's stockholders will receive $1.39 in cash and 0.17 shares of Ameris common stock for each share of Atlantic common stock they hold. The estimated purchase price is $145.0 million in the aggregate based upon the $47.30 per share closing price of the Company’s common stock as of November 16, 2017. The merger is subject to customary closing conditions, including the receipt of regulatory approvals and the approval of Atlantic’s stockholders. The transaction is expected to close during the second quarter of 2018. As of December 31, 2017, Atlantic reported assets of $983.3 million, gross loans of $851.4 million and deposits of $675.8 million. The purchase price will be allocated among the net assets of Atlantic acquired as appropriate, with the remaining balance being reported as goodwill. US Premium Finance Holding Company Transaction On December 15, 2016, the Bank entered into a Management and License Agreement with William J. Villari and US Premium Finance Holding Company (“USPF”) pursuant to which Mr. Villari agreed to manage a division of the Bank to be operated under the name “US Premium Finance” and engaged in the business of soliciting, originating, servicing, administering and collecting loans made for purposes of funding insurance premiums and other loans made to persons engaged in the insurance business. Also on December 15, 2016, the Company entered into a Stock Purchase Agreement with Mr. Villari pursuant to which the Company agreed to purchase from Mr. Villari 4.99% of the outstanding shares of common stock of USPF. As consideration for such shares, the Company agreed to issue to Mr. Villari 128,572 unregistered shares of its common stock in a private placement transaction pursuant to the exemptions from registration provided in Section 4(a)(2) of the Securities Act and Rule 506 of Regulation D promulgated thereunder. Those transactions closed on January 18, 2017. The Company’s 4.99% investment in USPF was valued at $5.8 million, based upon the $45.45 per share closing price of the Company’s common stock immediately prior to the parties’ execution of the Stock Purchase Agreement. On January 3, 2018, the Company completed the purchase of an additional 25.01% of the outstanding shares of common stock of USPF from Mr. Villari pursuant to a Stock Purchase Agreement dated December 29, 2017. In exchange for such shares, the Company paid $12.5 million and issued 114,285 unregistered shares of Ameris common stock in a similarly exempt private placement transaction. The Company accrued the additional 25.01% investment in USPF in its December 31, 2017 financial statements. The Company’s additional 25.01% investment in USPF was valued at $18.1 million based upon the $12.5 million cash payment to be made and the $48.75 per share closing price of the Company’s common stock immediately prior to the parties’ execution of the Stock Purchase Agreement. Because USPF does not have a readily determinable fair value, the 4.99% investment in USPF is carried at cost and is included in other investments in the Company’s December 31, 2017 consolidated balance sheet at a carrying value of $5.8 million. Additionally, the Company's accrued liability of $18.1 million and the related additional 25.01% investment in USPF was recorded in other liabilities and other investments, respectively, in the Company's December 31, 2017 consolidated balance sheet pending settlement in cash and shares of the Company’s common stock on January 3, 2018. On January 25, 2018, the Company, the Bank and the remaining shareholders of USPF entered into a Stock Purchase Agreement pursuant to which the Company agreed to purchase the remaining 70% of the outstanding shares of common stock of USPF. In exchange for such shares, Ameris agreed to pay the selling shareholders approximately $8.92 million in cash and issue to them 830,301 unregistered shares of Ameris common stock in an exempt private placement transaction. In addition, under the agreement, the selling shareholders may receive additional cash payments aggregating up to approximately $5.83 million based on the achievement by the Company's premium finance division of certain income targets between January 1, 2018 and June 30, 2019. The purchase of the remaining 70% of the outstanding shares of common stock of USPF was completed on January 31, 2018, with a cash payment of $8.92 million and issuance of 830,301 shares valued at $44.5 million based upon the $53.55 per share closing price of the Company’s common stock as of January 24, 2018. Upon acquisition of the remaining 70% of the outstanding shares of common stock of USPF, the Management and License Agreement was terminated, and Mr. Villari will continue to manage the premium finance division as an employee of the Bank. Prior to the January 31, 2018 completion of this business combination, USPF was a private entity and the information necessary to complete the initial accounting for the business combination is incomplete at this time. In the Company’s consolidated statement of income for the year ended December 31, 2017, no gain or loss has been recognized as a result of remeasuring to fair value the prior minority equity investment in USPF held by the Company immediately before the business combination was completed. During the first quarter of 2018, the total purchase price for USPF will be allocated among the net assets of USPF acquired as appropriate, with the remaining balance being reported as goodwill and any gain or loss resulting from remeasuring to fair value the prior minority equity investment in USPF will be recognized.

PENDING ACQUISITIONS

Hamilton State Bancshares, Inc. Transaction

On January 25, 2018, the Company and Hamilton State Bancshares, Inc., a Georgia corporation (“Hamilton”), entered into an Agreement and Plan of Merger (the "Hamilton Merger Agreement") pursuant to which Hamilton will merge into Ameris, with Ameris as the surviving entity and immediately thereafter, Hamilton State Bank, a Georgia bank wholly owned by Hamilton, will be merged into Ameris Bank, with Ameris Bank as the surviving entity. Hamilton State Bank operates 28 full-service banking locations, 24 of which are located in the Atlanta, Georgia MSA, two of which are located in the Gainesville, Georgia MSA, and two of which are located just outside the Atlanta, Georgia MSA. Under the terms of the Hamilton Merger Agreement, Hamilton's shareholders will receive $0.93 in cash and 0.16 shares of Ameris common stock for each share of Hamilton common stock they hold. The estimated purchase price is $405.7 million in the aggregate based upon the $53.45 per share closing price of the Company’s common stock as of January 25, 2018. The merger is subject to customary closing conditions, including the receipt of regulatory approvals and the approval of Hamilton's shareholders. The transaction is expected to close during the third quarter of 2018. As of December 31, 2017, Hamilton reported assets of $1.79 billion, gross loans of $1.30 billion and deposits of $1.55 billion. The purchase price will be allocated among the net assets of Hamilton acquired as appropriate, with the remaining balance being reported as goodwill.

Atlantic Coast Financial Corporation Transaction

On November 16, 2017, the Company and Atlantic Coast Financial Corporation, a Maryland corporation (“Atlantic”), entered into an Agreement and Plan of Merger (the "Atlantic Merger Agreement") pursuant to which Atlantic will merge into Ameris, with Ameris as the surviving entity and immediately thereafter, Atlantic Coast Bank, a Florida bank wholly owned by Atlantic, will be merged into Ameris Bank, with Ameris Bank as the surviving entity. Atlantic Coast Bank operates 12 full-service banking locations, eight of which are located in the Jacksonville, Florida MSA, three of which are located in the Waycross, Georgia MSA, and one of which is located in the Douglas, Georgia MSA. Under the terms of the Atlantic Merger Agreement, Atlantic's stockholders will receive $1.39 in cash and 0.17 shares of Ameris common stock for each share of Atlantic common stock they hold. The estimated purchase price is $145.0 million in the aggregate based upon the $47.30 per share closing price of the Company’s common stock as of November 16, 2017. The merger is subject to customary closing conditions, including the receipt of regulatory approvals and the approval of Atlantic’s stockholders. The transaction is expected to close during the second quarter of 2018. As of December 31, 2017, Atlantic reported assets of $983.3 million, gross loans of $851.4 million and deposits of $675.8 million. The purchase price will be allocated among the net assets of Atlantic acquired as appropriate, with the remaining balance being reported as goodwill.

US Premium Finance Holding Company Transaction

On December 15, 2016, the Bank entered into a Management and License Agreement with William J. Villari and US Premium Finance Holding Company (“USPF”) pursuant to which Mr. Villari agreed to manage a division of the Bank to be operated under the name “US Premium Finance” and engaged in the business of soliciting, originating, servicing, administering and collecting loans made for purposes of funding insurance premiums and other loans made to persons engaged in the insurance business.

Also on December 15, 2016, the Company entered into a Stock Purchase Agreement with Mr. Villari pursuant to which the Company agreed to purchase from Mr. Villari 4.99% of the outstanding shares of common stock of USPF. As consideration for such shares, the Company agreed to issue to Mr. Villari 128,572 unregistered shares of its common stock in a private placement transaction pursuant to the exemptions from registration provided in Section 4(a)(2) of the Securities Act and Rule 506 of Regulation D promulgated thereunder. Those transactions closed on January 18, 2017. The Company’s 4.99% investment in USPF was valued at $5.8 million, based upon the $45.45 per share closing price of the Company’s common stock immediately prior to the parties’ execution of the Stock Purchase Agreement.

On January 3, 2018, the Company completed the purchase of an additional 25.01% of the outstanding shares of common stock of USPF from Mr. Villari pursuant to a Stock Purchase Agreement dated December 29, 2017. In exchange for such shares, the Company paid $12.5 million and issued 114,285 unregistered shares of Ameris common stock in a similarly exempt private placement transaction.

The Company accrued the additional 25.01% investment in USPF in its December 31, 2017 financial statements. The Company’s additional 25.01% investment in USPF was valued at $18.1 million based upon the $12.5 million cash payment to be made and the $48.75 per share closing price of the Company’s common stock immediately prior to the parties’ execution of the Stock Purchase Agreement.

Because USPF does not have a readily determinable fair value, the 4.99% investment in USPF is carried at cost and is included in other investments in the Company’s December 31, 2017 consolidated balance sheet at a carrying value of $5.8 million. Additionally, the Company's accrued liability of $18.1 million and the related additional 25.01% investment in USPF was recorded in other liabilities and other investments, respectively, in the Company's December 31, 2017 consolidated balance sheet pending settlement in cash and shares of the Company’s common stock on January 3, 2018.

On January 25, 2018, the Company, the Bank and the remaining shareholders of USPF entered into a Stock Purchase Agreement pursuant to which the Company agreed to purchase the remaining 70% of the outstanding shares of common stock of USPF. In exchange for such shares, Ameris agreed to pay the selling shareholders approximately $8.92 million in cash and issue to them 830,301 unregistered shares of Ameris common stock in an exempt private placement transaction. In addition, under the agreement, the selling shareholders may receive additional cash payments aggregating up to approximately $5.83 million based on the achievement by the Company's premium finance division of certain income targets between January 1, 2018 and June 30, 2019. The purchase of the remaining 70% of the outstanding shares of common stock of USPF was completed on January 31, 2018, with a cash payment of $8.92 million and issuance of 830,301 shares valued at $44.5 million based upon the $53.55 per share closing price of the Company’s common stock as of January 24, 2018.

Upon acquisition of the remaining 70% of the outstanding shares of common stock of USPF, the Management and License Agreement was terminated, and Mr. Villari will continue to manage the premium finance division as an employee of the Bank.

Prior to the January 31, 2018 completion of this business combination, USPF was a private entity and the information necessary to complete the initial accounting for the business combination is incomplete at this time. In the Company’s consolidated statement of income for the year ended December 31, 2017, no gain or loss has been recognized as a result of remeasuring to fair value the prior minority equity investment in USPF held by the Company immediately before the business combination was completed. During the first quarter of 2018, the total purchase price for USPF will be allocated among the net assets of USPF acquired as appropriate, with the remaining balance being reported as goodwill and any gain or loss resulting from remeasuring to fair value the prior minority equity investment in USPF will be recognized.