SEGMENT INFORMATION

12 Months Ended

Dec. 31, 2012

SEGMENT INFORMATION [Abstract]

SEGMENT INFORMATION

NOTE S:  SEGMENT INFORMATION

Operating segments are components of an enterprise, which are evaluated regularly by the "chief operating decision maker" in deciding how to allocate resources and assess performance.  The Company's chief operating decision maker is the President and Chief Executive Officer of the Company. The Company has identified Banking as its reportable operating business segment.  Community Bank N.A. operates the banking segment that provides full-service banking to consumers, businesses and governmental units in northern, central and western New York as well as Northern Pennsylvania.

Other operating segments of the Company's operations, which do not have similar characteristics to the banking segment and do not meet the quantitative thresholds requiring disclosure, are included in the "Other" category.  Revenues derived from these segments include administration, consulting and actuarial services to sponsors of employee benefit plans, investment advisory services, asset management services to individuals, corporate pension and profit sharing plans, trust services and insurance commissions from various insurance related products and services.  The accounting policies used in the disclosure of business segments are the same as those described in the summary of significant accounting policies (See Note A).

Information about reportable segments and reconciliation of the information to the consolidated financial statements follows:

(000's omitted)	Banking		Other		Eliminations			Consolidated Total
2012
Net interest income	$	230,251	$	173	$	0		$	230,424
Provision for loan losses		9,108		0		0			9,108
Noninterest income		50,422		50,992		(2,168	)		99,246
Amortization of intangible assets		3,548		1,059		0			4,607
Other operating expenses		167,332		41,986		(2,168	)		207,150
Income before income taxes	$	100,685	$	8,120	$	0		$	108,805
Assets	$	7,472,628	$	42,506	$	(18,334	)	$	7,496,800
Goodwill	$	359,207	$	10,496	$	0		$	369,703
2011
Net interest income	$	209,302	$	111	$	0		$	209,413
Provision for loan losses		4,736		0		0			4,736
Noninterest income		46,921		44,142		(1,841	)		89,222
Amortization of intangible assets		3,393		988		0			4,381
Other operating expenses		152,468		35,364		(1,841	)		185,991
Income before income taxes	$	95,626	$	7,901	$	0		$	103,527
Assets	$	6,461,694	$	38,557	$	(11,976	)	$	6,488,275
Goodwill	$	334,554	$	10,496	$	0		$	345,050
2010
Net interest income	$	181,582	$	102	$	0		$	181,684
Provision for loan losses		7,205		0		0			7,205
Noninterest income		49,342		41,066		(1,616	)		88,792
Amortization of intangible assets		5,081		876		0			5,957
Other operating expenses		140,267		32,278		(1,616	)		170,929
Income before income taxes	$	78,371	$	8,014	$	0		$	86,385
Assets	$	5,420,990	$	33,129	$	(9,613	)	$	5,444,506
Goodwill	$	287,412	$	10,280	$	0		$	297,692