SEGMENT INFORMATION

12 Months Ended

Dec. 31, 2016

SEGMENT INFORMATION [Abstract]

SEGMENT INFORMATION

NOTE U:  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, Employee Benefit Services and All Other as its reportable operating business segments.  CBNA 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 northeast Pennsylvania.  Employee Benefit Services, which includes BPA, BPAS-APS (formerly Harbridge Consulting Group, LLC), BPAS Trust Company of Puerto Rico and HB&T, provides employee benefit trust, collective investment fund, retirement plan administration, actuarial, VEBA/HRA, and health and welfare consulting services.  The All Other segment is comprised of; (a) wealth management services including trust services provided by the personal trust unit within the Bank, broker-dealer and investment advisory services provided by CISI, OWM, and The Carta Group, and asset management provided by Nottingham, and (b) full-service insurance, risk management and employee benefit services provided by OneGroup.  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).

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

(000's omitted)	Banking		Employee Benefit Services		All Other		Eliminations			Consolidated Total
2016
Net interest income	$	273,542	$	162	$	192	$	0		$	273,896
Provision for loan losses		8,076		0		0		0			8,076
Noninterest income		66,059		48,261		43,747		(2,442	)		155,625
Amortization of intangible assets		2,682		420		2,377		0			5,479
Other operating expenses		191,268		37,337		35,206		(2,442	)		261,369
Income before income taxes	$	137,575	$	10,666	$	6,356	$	0		$	154,597
Assets	$	8,598,057	$	38,742	$	71,428	$	(41,790	)	$	8,666,437
Goodwill	$	440,870	$	8,019	$	16,253	$	0		$	465,142
2015
Net interest income	$	248,167	$	132	$	121	$	0		$	248,420
Provision for loan losses		6,447		0		0		0			6,447
Noninterest income		57,704		46,784		20,967		(2,156	)		123,299
Amortization of intangible assets		2,803		515		345		0			3,663
Other operating expenses		181,865		35,218		14,465		(2,156	)		229,392
Income before income taxes	$	114,756	$	11,183	$	6,278	$	0		$	132,217
Assets	$	8,513,228	$	35,011	$	70,067	$	(65,637	)	$	8,552,669
Goodwill	$	439,052	$	8,019	$	16,181	$	0		$	463,252
2014
Net interest income	$	244,243	$	92	$	93	$	0		$	244,428
Provision for loan losses		7,178		0		0		0			7,178
Noninterest income		58,565		43,701		18,634		(1,880	)		119,020
Amortization of intangible assets		3,438		647		202		0			4,287
Other operating expenses		178,472		32,846		12,855		(1,880	)		222,293
Income before income taxes	$	113,720	$	10,300	$	5,670	$	0		$	129,690
Assets	$	7,463,379	$	31,513	$	15,635	$	(21,087	)	$	7,489,440
Goodwill	$	364,495	$	8,019	$	2,660	$	0		$	375,174