SEGMENT INFORMATION

3 Months Ended

Mar. 31, 2013

SEGMENT INFORMATION [Abstract]

SEGMENT INFORMATION

NOTE L:  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, Summary of Significant Accounting Policies of the most recent Form 10-K for the year ended December 31, 2012 filed with the SEC on March 1, 2013).

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

								Consolidated
(000's omitted)	Banking		Other		Eliminations			Total
Three Months Ended March 31, 2013
Net interest income	$	58,374	$	51	$	0		$	58,425
Provision for loan losses		1,393		0		0			1,393
Noninterest income		12,641		14,075		(607	)		26,109
Amortization of intangible assets		937		242		0			1,179
Other operating expenses		43,231		10,749		(607	)		53,373
Income before income taxes	$	25,454	$	3,135	$	0		$	28,589
Assets	$	7,196,214	$	45,135	$	(20,276	)	$	7,221,073
Goodwill	$	359,207	$	10,496	$	0		$	369,703
Three Months Ended March 31, 2012
Net interest income	$	53,869	$	40	$	0		$	53,909
Provision for loan losses		1,644		0		0			1,644
Noninterest income		11,363		12,679		(574	)		23,468
Amortization of intangible assets		804		282		0			1,086
Other operating expenses		38,517		10,374		(574	)		48,317
Income before income taxes	$	24,267	$	2,063	$	0		$	26,330
Assets	$	6,887,276	$	39,412	$	(14,230	)	$	6,912,458
Goodwill	$	334,554	$	10,496	$	0		$	345,050