Land and Land ImprovementsNon-depreciating assets
Buildings25 years-40 years
Furniture and Fixtures5 years
Computer Equipment and Software
5 years or term of license
Other Equipment5 years
Vehicles5 years
Leasehold Improvements
Lesser of estimated useful life of the asset (generally 15 years unless established otherwise) or the remaining term of the lease, including renewal options in the lease that are reasonably assured of exercise
Premises and equipment are stated at cost less accumulated depreciation as follows:
December 31,
(Dollars in Thousands)20252024
Land$17,783 $18,610 
Bank Premises60,458 59,857 
Furniture and Equipment39,389 40,361 
Leasehold Improvements3,156 3,023 
Total Premises and Equipment120,786 121,851 
Accumulated Depreciation(48,289)(47,522)
Total$72,497 $74,329 

Historical Timeline

Fiscal YearFiled
2025Mar 5, 2026Showing above
2024Mar 7, 2025
2023Mar 8, 2024
2022Mar 10, 2023
2021Mar 11, 2022

About PP&E Disclosures

The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.

Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.