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PREMISES AND EQUIPMENT

12 Months Ended

Dec. 31, 2013

NOTE E: PREMISES AND EQUIPMENT

Premises and equipment consist of the following at December 31:

(000's omitted)	2013			2012
Land and land improvements	$	15,714		$	15,480
Bank premises		95,275			90,899
Equipment and construction in progress		75,523			73,404
Premises and equipment, gross		186,512			179,783
Accumulated depreciation		(92,876	)		(89,845	)
Premises and equipment, net	$	93,636		$	89,938

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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