GOODWILL AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Finite-Lived Intangible Assets by Major Class

The following information relates to other intangible assets, all of which are being amortized over their estimated useful lives:

	2012			2011
Balance, January 1	$	7,032		$	9,897
Intangible assets generated by FDIC-assisted transactions	—			1,521
Amortization	(3,476		)	(4,386		)
Balance, December 31	$	3,556		$	7,032

Intangible assets generated by FDIC-assisted transactions, which represent the estimated fair value of core deposits and other customer relationships that were acquired, are being amortized over a four-year life on an accelerated basis. The gross amount of other intangible assets and accumulated amortization as of December 31, 2012, and 2011 are:

	2012			2011
Gross balance	$	18,966		$	18,966
Accumulated amortization	(15,410		)	(11,934		)
Carrying value	$	3,556		$	7,032

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

Based on current estimated useful lives and carrying values, BancShares anticipates amortization expense for intangible assets in subsequent periods will be:

2013	$	2,308
2014	1,122
2015	126
	$	3,556