SEGMENT INFORMATION

9 Months Ended

Sep. 30, 2016

SEGMENT INFORMATION [Abstract]

SEGMENT INFORMATION

NOTE M:  SEGMENT INFORMATION

Operating segments are components of an enterprise, which are evaluated regularly by the "chief operating decision maker" in deciding how to allocate resources and assess performance.  The Company's chief operating decision maker is the President and Chief Executive Officer of the Company. The Company has identified Banking and Employee Benefit Services as its reportable operating business segments.  CBNA operates the Banking segment that provides full-service banking to consumers, businesses, and governmental units in northern, central, and western New York as well as northeastern Pennsylvania.  Employee Benefit Services, which includes Benefit Plans Administrative Services LLC, BPAS Actuarial and Pension Services, LLC (formerly Harbridge Consulting Group, LLC), and Hand Benefits & Trust Company, provides employee benefit trust, collective investment fund, retirement plan administration, actuarial, VEBA/HRA, and health and welfare consulting services.  The All Other segment is comprised of; (a) wealth management services including trust services provided by the personal trust unit within the Bank, broker-dealer and investment advisory services provided by Community Investment Services, Inc. ("CISI"), OWM, and The Carta Group, Inc., as well as asset management provided by Nottingham Advisors, Inc., and (b) full-service insurance, risk management and employee benefit services provided by OneGroup.  The accounting policies used in the disclosure of business segments are the same as those described in the summary of significant accounting policies (See Note A, Summary of Significant Accounting Policies of the most recent Form 10-K for the year ended December 31, 2015 filed with the SEC on February 29, 2016).

Information about reportable segments and reconciliation of the information to the consolidated financial statements follows:

(000's omitted)	Banking		Employee Benefit Services		All Other		Eliminations			Consolidated Total
Three Months Ended September 30, 2016
Net interest income	$	68,375	$	39	$	49	$	0		$	68,463
Provision for loan losses		1,790		0		0		0			1,790
Noninterest revenues		17,756		11,680		11,139		(623	)		39,952
Amortization of intangible assets		665		96		598		0			1,359
Other operating expenses		47,738		9,020		8,732		(623	)		64,867
Income before income taxes	$	35,938	$	2,603	$	1,858	$	0		$	40,399
Assets	$	8,658,308	$	36,706	$	72,147	$	(39,415	)	$	8,727,746
Goodwill	$	440,870	$	8,019	$	16,253	$	0		$	465,142
Three Months Ended September 30, 2015
Net interest income	$	62,295	$	37	$	31	$	0		$	62,363
Provision for loan losses		1,906		0		0		0			1,906
Noninterest revenues		15,503		11,674		4,735		(526	)		31,386
Amortization of intangible assets		680		125		38		0			843
Other operating expenses		43,790		8,644		3,328		(526	)		55,236
Income before income taxes	$	31,422	$	2,942	$	1,400	$	0		$	35,764
Assets	$	7,970,345	$	30,958	$	18,921	$	(23,058	)	$	7,997,166
Goodwill	$	364,495	$	8,019	$	2,660	$	0		$	375,174
Nine Months Ended September 30, 2016
Net interest income	$	203,394	$	117	$	139	$	0		$	203,650
Provision for loan losses		5,436		0		0		0			5,436
Noninterest revenues		49,663		36,137		32,989		(1,784	)		117,005
Amortization of intangible assets		2,075		326		1,803		0			4,204
Other operating expenses		143,882		27,899		26,050		(1,784	)		196,047
Income before income taxes	$	101,664	$	8,029	$	5,275	$	0		$	114,968
Nine Months Ended September 30, 2015
Net interest income	$	183,243	$	102	$	86	$	0		$	183,431
Provision for loan losses		3,120		0		0		0			3,120
Noninterest revenues		43,037		34,633		13,943		(1,462	)		90,151
Amortization of intangible assets		2,129		391		122		0			2,642
Other operating expenses		131,002		26,052		9,841		(1,462	)		165,433
Income before income taxes	$	90,029	$	8,292	$	4,066	$	0		$	102,387