MERGER AND ACQUISITION ACTIVITY	3 Months Ended
Mar. 31, 2015
Business Combinations [Abstract]
MERGER AND ACQUISITION COSTS	MERGER AND ACQUISITION ACTIVITY On March 29, 2015, the Company and SBM Financial, Inc. ("SBM"), the holding company for The Bank of Maine, entered into an Agreement and Plan of Merger pursuant to which SBM will merge with and into the Company, effected through a two-step merger involving the Company's wholly-owned subsidiary, Atlantic Acquisitions, LLC; the separate corporate existence of SBM will thereupon cease and the Company will continue as the surviving corporation. It is anticipated that The Bank of Maine will merge with and into the Bank, with the Bank continuing as the surviving bank, concurrently with the merger. The anticipated closing date, pending regulatory and shareholder approval, is October 2015. Consideration will be paid to SBM stockholders in a combination of stock and cash valued at approximately $135 million based on the Company's closing share price of $38.60 on March 27, 2015. Under the terms of the agreement, 80% of SBM common shares will be converted into the Company's common stock and the remaining 20% will be exchanged for cash. SBM stockholders will have the option to elect to receive either 5.421 shares of Camden National common stock or $206 in cash for each SBM common share, subject to proration to ensure that in the aggregate 80% of SBM shares will be converted into stock. The Company estimates that upon completion of the merger, total assets, loans and deposits of the combined consolidated entities will approximate $3.6 billion, $2.4 billion and $2.6 billion, respectively. In conjunction with the due diligence and announcement of the planned merger with SBM, the Company incurred certain non-recurring costs, including legal fees, investment banking fees, and other related expenses for the three months ended March 31, 2015 of $735,000. The Company expects to continue to incur related non-recurring costs through the closing of the planned merger with SBM. The non-recurring costs incurred related to the planned merger are presented on the consolidated statements of income within non-interest expense as merger and acquisition costs. In accordance with the Internal Revenue Code, many of the aforementioned non-recurring costs are not deductible for income tax purposes. The impact to the Company's effective tax rate for the three months ended March 31, 2015 was an increase of 2.1%.

MERGER AND ACQUISITION ACTIVITY

On March 29, 2015, the Company and SBM Financial, Inc. ("SBM"), the holding company for The Bank of Maine, entered into an Agreement and Plan of Merger pursuant to which SBM will merge with and into the Company, effected through a two-step merger involving the Company's wholly-owned subsidiary, Atlantic Acquisitions, LLC; the separate corporate existence of SBM will thereupon cease and the Company will continue as the surviving corporation. It is anticipated that The Bank of Maine will merge with and into the Bank, with the Bank continuing as the surviving bank, concurrently with the merger. The anticipated closing date, pending regulatory and shareholder approval, is October 2015.

Consideration will be paid to SBM stockholders in a combination of stock and cash valued at approximately $135 million based on the Company's closing share price of $38.60 on March 27, 2015. Under the terms of the agreement, 80% of SBM common shares will be converted into the Company's common stock and the remaining 20% will be exchanged for cash. SBM stockholders will have the option to elect to receive either 5.421 shares of Camden National common stock or $206 in cash for each SBM common share, subject to proration to ensure that in the aggregate 80% of SBM shares will be converted into stock.

The Company estimates that upon completion of the merger, total assets, loans and deposits of the combined consolidated entities will approximate $3.6 billion, $2.4 billion and $2.6 billion, respectively.

In conjunction with the due diligence and announcement of the planned merger with SBM, the Company incurred certain non-recurring costs, including legal fees, investment banking fees, and other related expenses for the three months ended March 31, 2015 of $735,000. The Company expects to continue to incur related non-recurring costs through the closing of the planned merger with SBM. The non-recurring costs incurred related to the planned merger are presented on the consolidated statements of income within non-interest expense as merger and acquisition costs.

In accordance with the Internal Revenue Code, many of the aforementioned non-recurring costs are not deductible for income tax purposes. The impact to the Company's effective tax rate for the three months ended March 31, 2015 was an increase of 2.1%.