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PREMISES AND EQUIPMENT

12 Months Ended

Dec. 31, 2014

NOTE E: PREMISES AND EQUIPMENT

Premises and equipment consist of the following at December 31:

(000's omitted)	2014			2013
Land and land improvements	$	17,722		$	15,714
Bank premises		96,754			95,275
Equipment and construction in progress		78,679			75,523
Premises and equipment, gross		193,155			186,512
Accumulated depreciation		(99,522	)		(92,876	)
Premises and equipment, net	$	93,633		$	93,636

- 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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