PREMISES AND EQUIPMENT

12 Months Ended

Dec. 31, 2012

NOTE E: PREMISES AND EQUIPMENT

Premises and equipment consist of the following at December 31:

(000's omitted)	2012			2011
Land and land improvements	$	15,480		$	15,069
Bank premises		90,899			86,318
Equipment and construction in progress		73,404			75,074
Premises and equipment, gross		179,783			176,461
Accumulated depreciation		(89,845	)		(90,505	)
Premises and equipment, net	$	89,938		$	85,956

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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