Note 7: Investments in Limited Partnerships: Investments in Community Development Entities Policy (Policies)	12 Months Ended
Dec. 31, 2012
Policies
Investments in Community Development Entities Policy	The Company has invested in certain limited partnerships that were formed to develop and operate business and real estate projects located in low-income communities. At December 31, 2012, the Company had three investments, with a net carrying value of $6.8 million. At December 31, 2011, the Company had three investments, with a net carrying value of $7.1 million. Due to the Company’s inability to exercise any significant influence over any of the investments in qualified Community Development Entities, they are all accounted for using the cost method. Each of the partnerships provides federal New Market Tax Credits over a seven-year credit allowance period. In each of the first three years, credits totaling five percent of the original investment are allowed on the credit allowance dates and for the final four years, credits totaling six percent of the original investment are allowed on the credit allowance dates. Each of the partnerships must be invested in a qualified Community Development Entity on each of the credit allowance dates during the seven-year period to utilize the tax credits. If the Community Development Entities cease to qualify during the seven-year period, the credits may be denied for any credit allowance date and a portion of the credits previously taken may be subject to recapture with interest. The investments in the Community Development Entities cannot be redeemed before the end of the seven-year period. The remaining federal New Market Tax Credits to be utilized over a maximum of seven years were $8.8 million as of December 31, 2012. Amortization of the investments in partnerships is expected to be approximately $5.9 million. The Company’s usage of federal New Market Tax Credits approximated $1.7 million, $1.7 million and $1.1 million during 2012, 2011 and 2010, respectively. Investment amortization amounted to $1.1 million, $1.1 million and $727,000 for the years ended December 31, 2012, 2011 and 2010, respectively.

Note 7: Investments in Limited Partnerships: Investments in Community Development Entities Policy (Policies)

12 Months Ended

Dec. 31, 2012

Investments in Community Development Entities Policy

The Company has invested in certain limited partnerships that were formed to develop and operate business and real estate projects located in low-income communities. At December 31, 2012, the Company had three investments, with a net carrying value of $6.8 million. At December 31, 2011, the Company had three investments, with a net carrying value of $7.1 million. Due to the Company’s inability to exercise any significant influence over any of the investments in qualified Community Development Entities, they are all accounted for using the cost method. Each of the partnerships provides federal New Market Tax Credits over a seven-year credit allowance period. In each of the first three years, credits totaling five percent of the original investment are allowed on the credit allowance dates and for the final four years, credits totaling six percent of the original investment are allowed on the credit allowance dates. Each of the partnerships must be invested in a qualified Community Development Entity on each of the credit allowance dates during the seven-year period to utilize the tax credits. If the Community Development Entities cease to qualify during the seven-year period, the credits may be denied for any credit allowance date and a portion of the credits previously taken may be subject to recapture with interest. The investments in the Community Development Entities cannot be redeemed before the end of the seven-year period.

The remaining federal New Market Tax Credits to be utilized over a maximum of seven years were $8.8 million as of December 31, 2012. Amortization of the investments in partnerships is expected to be approximately $5.9 million. The Company’s usage of federal New Market Tax Credits approximated $1.7 million, $1.7 million and $1.1 million during 2012, 2011 and 2010, respectively. Investment amortization amounted to $1.1 million, $1.1 million and $727,000 for the years ended December 31, 2012, 2011 and 2010, respectively.