PREMISES AND EQUIPMENT

12 Months Ended

Dec. 31, 2022

PREMISES AND EQUIPMENT

PREMISES AND EQUIPMENT

NOTE E:  PREMISES AND EQUIPMENT

Premises and equipment consist of the following at December 31:

(000’s omitted)	2022		2021
Land and land improvements	$	34,487	$	31,884
Bank premises		158,312		151,724
Equipment		72,960		85,391
Operating lease right-of-use assets		30,069		31,754
Construction in progress		2,377		4,786
Premises and equipment, gross		298,205		305,539
Accumulated depreciation		(137,427)		(144,888)
Premises and equipment, net	$	160,778	$	160,651

As of December 31, 2022, the Company had $5.4 million of premises and equipment held for sale, comprised of $2.5 million of land and land improvements and $2.9 million of bank premises, recorded in other assets in the consolidated statements of condition.