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ACQUISITIONS (Tables)
 9 Months Ended
Sep. 30, 2012
ACQUISITIONS [Abstract]  
Estimated fair value of assets acquired and liabilities assumed
The assets and liabilities assumed in the acquisitions were recorded at their estimated fair values based on management's best estimates using information available at the dates of acquisition.  The following table summarizes the estimated fair value of the assets and liabilities.
     
(000s omitted)
 
2012
  
2011
 
Consideration paid (received):
    
  Community Bank System, Inc. common stock
 
$
0
  
$
82,580
 
  Cash
  
(595,462
)
  
21,885
 
    Total net consideration paid (received)
  
(595,462
)
  
104,465
 
Recognized amounts of identifiable assets acquired and liabilities assumed:
        
  Cash and cash equivalents
  
5,510
   
26,901
 
  Investment securities
  
0
   
297,573
 
  Loans
  
160,116
   
462,334
 
  Premises and equipment
  
4,941
   
6,353
 
  Accrued interest receivable
  
588
   
2,615
 
  Other assets and liabilities, net
  
171
   
46,942
 
  Core deposit intangibles
  
6,521
   
4,016
 
  Other intangibles
  
0
   
1,595
 
  Deposits
  
(797,962
)
  
(771,554
)
  Borrowings
  
0
   
(19,668
)
    Total identifiable assets and liabilities, net
  
(620,115
)
  
57,107
 
      Goodwill
 
$
24,653
  
$
47,358
 
Summary of loans acquired
The following is a summary of the loans acquired in the Wilber acquisition at the date of acquisition:

 
(000's omitted)
 
Acquired Impaired Loans
  
Acquired
Non-Impaired
Loans
  
Total
Acquired
Loans
 
Contractually required principal and interest at acquisition
 
$
41,730
  
$
680,516
  
$
722,246
 
Contractual cash flows not expected to be collected
  
(20,061
)
  
(31,115
)
  
(51,176
)
    Expected cash flows at acquisition
  
21,669
   
649,401
   
671,070
 
Interest component of expected cash flows
  
(2,509
)
  
(206,227
)
  
(208,736
)
   Fair value of acquired loans
 
$
19,160
  
$
443,174
  
$
462,334
 

The following is a summary of the loans acquired from HSBC and First Niagara at the date of acquisition:

 
(000's omitted)
 
Acquired Impaired Loans
  
Acquired
Non-Impaired
Loans
  
Total
Acquired
Loans
 
Contractually required principal and interest at acquisition
 
$
0
  
$
201,745
  
$
201,745
 
Contractual cash flows not expected to be collected
  
0
   
(3,555
)
  
(3,555
)
    Expected cash flows at acquisition
  
0
   
198,190
   
198,190
 
Interest component of expected cash flows
  
0
   
(38,074
)
  
(38,074
)
   Fair value of acquired loans
 
$
0
  
$
160,116
  
$
160,116