PREMISES AND EQUIPMENT	3 Months Ended
PREMISES AND EQUIPMENT	Mar. 31, 2014
PREMISES AND EQUIPMENT
PREMISES AND EQUIPMENT	NOTE 11 —PREMISES AND EQUIPMENT At March 31, 2014, total premises and equipment was $258.9 million with accumulated depreciation and amortization of $73.7 million and a net value of $185.2 million. At December 31, 2013, total premises and equipment was $247.5 million with accumulated depreciation and amortization of $69.8 million and a net value of $177.7 million. The net increase in premises and equipment of $7.5 million during the three months ended March 31, 2014, was primarily due to the acquisition of MetroCorp on January 17, 2014 discussed in further detail at Note 3 to the Company’s condensed consolidated financial statements. Capitalized assets are depreciated or amortized on a straight-line basis in accordance with the estimated useful life for each fixed asset class. The estimated useful life for furniture and fixtures is seven years, office equipment is five years, and twenty-five years for buildings and improvements. Leasehold improvements are amortized over the shorter of the term of the lease or useful life.

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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