XML 42 R62.htm IDEA: XBRL DOCUMENT v2.4.1.9
INCOME TAXES (Details) (USD $)
12 Months Ended
Dec. 31, 2014
Dec. 31, 2013
Dec. 31, 2012
Current [Abstract]      
Federal $ 30,006,000us-gaap_CurrentFederalTaxExpenseBenefit $ 24,202,000us-gaap_CurrentFederalTaxExpenseBenefit $ 18,875,000us-gaap_CurrentFederalTaxExpenseBenefit
State and other 870,000us-gaap_CurrentStateAndLocalTaxExpenseBenefit 866,000us-gaap_CurrentStateAndLocalTaxExpenseBenefit 830,000us-gaap_CurrentStateAndLocalTaxExpenseBenefit
Deferred [Abstract]      
Federal 6,867,000us-gaap_DeferredFederalIncomeTaxExpenseBenefit 5,806,000us-gaap_DeferredFederalIncomeTaxExpenseBenefit 9,051,000us-gaap_DeferredFederalIncomeTaxExpenseBenefit
State and other 594,000us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit 1,324,000us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit 2,981,000us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit
Provision for income taxes 38,337,000us-gaap_IncomeTaxExpenseBenefit 32,198,000us-gaap_IncomeTaxExpenseBenefit 31,737,000us-gaap_IncomeTaxExpenseBenefit
Components of net deferred tax liability [Abstract]      
Allowance for loan losses 17,476,000us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsProvisionForLoanLosses 17,246,000us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsProvisionForLoanLosses  
Employee benefits 6,834,000us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeBenefits 6,329,000us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeBenefits  
Investment securities 0us-gaap_DeferredTaxAssetsUnrealizedLossesOnAvailableforSaleSecuritiesGross 4,882,000us-gaap_DeferredTaxAssetsUnrealizedLossesOnAvailableforSaleSecuritiesGross  
Debt extinguishment 904,000cbu_DeferredTaxAssetsDebtExtinguishment 1,215,000cbu_DeferredTaxAssetsDebtExtinguishment  
Other, net 10,725,000us-gaap_DeferredTaxAssetsOther 11,701,000us-gaap_DeferredTaxAssetsOther  
Deferred tax asset 35,939,000us-gaap_DeferredTaxAssetsGross 41,373,000us-gaap_DeferredTaxAssetsGross  
Investment securities 37,527,000cbu_DeferredTaxLiabilitiesUnrealizedGainsOnInvestmentSecurities 0cbu_DeferredTaxLiabilitiesUnrealizedGainsOnInvestmentSecurities  
Tax-deductible goodwill 35,842,000us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsGoodwill 31,997,000us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsGoodwill  
Loan origination costs 6,792,000cbu_DeferredTaxLiabilitiesDeferredExpenseDeferredLoanOriginationCosts 6,883,000cbu_DeferredTaxLiabilitiesDeferredExpenseDeferredLoanOriginationCosts  
Depreciation 3,722,000us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment 4,838,000us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment  
Mortgage servicing rights 419,000us-gaap_DeferredTaxLiabilitiesMortgageServicingRights 473,000us-gaap_DeferredTaxLiabilitiesMortgageServicingRights  
Pension 16,845,000us-gaap_DeferredTaxLiabilitiesPrepaidExpenses 21,735,000us-gaap_DeferredTaxLiabilitiesPrepaidExpenses  
Deferred tax liability 101,147,000us-gaap_DeferredTaxLiabilities 65,926,000us-gaap_DeferredTaxLiabilities  
Net deferred tax liability (65,208,000)us-gaap_DeferredTaxAssetsLiabilitiesNet (24,553,000)us-gaap_DeferredTaxAssetsLiabilitiesNet  
Effective tax rate reconciliation [Abstract]      
Federal statutory income tax rate (in hundredths) 35.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate 35.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate 35.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Increase (reduction) in taxes resulting from [Abstract]      
Tax-exempt interest (in hundredths) (5.40%)us-gaap_EffectiveIncomeTaxRateReconciliationTaxExemptIncome (6.30%)us-gaap_EffectiveIncomeTaxRateReconciliationTaxExemptIncome (7.10%)us-gaap_EffectiveIncomeTaxRateReconciliationTaxExemptIncome
State income taxes, net of federal benefit (in hundredths) 0.70%us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes 1.30%us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes 2.30%us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
Other (in hundredths) (0.70%)us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments (1.00%)us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments (1.00%)us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments
Effective income tax rate (in hundredths) 29.60%us-gaap_EffectiveIncomeTaxRateContinuingOperations 29.00%us-gaap_EffectiveIncomeTaxRateContinuingOperations 29.20%us-gaap_EffectiveIncomeTaxRateContinuingOperations
Unrecognized tax benefits [Roll forward]      
Unrecognized tax benefits at beginning of year 138,000us-gaap_UnrecognizedTaxBenefits 70,000us-gaap_UnrecognizedTaxBenefits 133,000us-gaap_UnrecognizedTaxBenefits
Changes related to [Abstract]      
Positions taken during the current year 24,000us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions 68,000us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions 35,000us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions
Settlements with taxing authorities 0us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities 0us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities (98,000)us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities
Unrecognized tax benefits at end of year 162,000us-gaap_UnrecognizedTaxBenefits 138,000us-gaap_UnrecognizedTaxBenefits 70,000us-gaap_UnrecognizedTaxBenefits
Unrecognized tax benefits that would impact effective tax rate, if recognized $ 200,000us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate