NOTE 2 – ACQUISITIONS AND DISPOSITIONS	6 Months Ended
Jun. 30, 2023
Business Combination and Asset Acquisition [Abstract]
NOTE 2 – ACQUISITIONS AND DISPOSITIONS	NOTE 2 – ACQUISITIONS AND DISPOSITIONS Pending Acquisition On December 5, 2022, Salisbury and NBT Bancorp Inc. (“NBT”) announced that they entered into a definitive agreement under which Salisbury will merge with and into NBT, with NBT as the surviving entity, in an all-stock transaction. Immediately thereafter, the Bank will merge with and into NBT Bank, with NBT Bank as the surviving bank. Under the terms of the agreement, each share of Salisbury common stock will be converted into the right to receive 0.745 shares of NBT common stock. Merger-related expenses totaling $393 thousand and $778 thousand related to this transaction were recorded by Salisbury in the three and six month periods ended June 30, 2023, respectively. The merger is expected to be consummated on August 11, 2023.

The entire disclosure for business combinations, including leverage buyout transactions (as applicable), and divestitures. This may include a description of a business combination or divestiture (or series of individually immaterial business combinations or divestitures) completed during the period, including background, timing, and assets and liabilities recognized and reclassified or sold. This element does not include fixed asset sales and plant closings.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 805
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//805/tableOfContent

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//205-20/tableOfContent

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