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PREMISES AND EQUIPMENT
 12 Months Ended
Dec. 31, 2016
PREMISES AND EQUIPMENT [Abstract]  
PREMISES AND EQUIPMENT
NOTE E:  PREMISES AND EQUIPMENT

Premises and equipment consist of the following at December 31:

(000's omitted)
 
2016
  
2015
 
Land and land improvements
 
$
22,585
  
$
22,191
 
Bank premises
  
116,663
   
112,011
 
Equipment and construction in progress
  
80,527
   
80,684
 
Premises and equipment, gross
  
219,775
   
214,886
 
Accumulated depreciation
  
(107,457
)
  
(100,452
)
Premises and equipment, net
 
$
112,318
  
$
114,434