Bank Premises and Equipment (Notes)

6 Months Ended

Jun. 30, 2017

Bank premises and Equipment [Abstract]

Operating Leases of Lessor Disclosure [Text Block]

BANK PREMISES AND EQUIPMENT

During the first half of 2017, the Company purchased equipment that was subject to a master lease agreement with a third party lessee.  As such, the Company assumed the role of lessor in conjunction with the purchase, which was deemed to be an operating lease for accounting purposes.  During the first six months of 2017, the Company purchased a total of $10.6 million of equipment subject to the lease agreement, $4.3 million of which was purchased during the first three months of 2017.  In addition, the Company recognized rental income of $392,000 and $448,000 for the three and six months ended June 30, 2017, respectively, as well as depreciation expense of $245,000 and $289,000 for the same time periods.