text: In June 2001, Statement of Financial Accounting Standards No. 141, "Business Combinations" ("SFAS No. 141") 
  and Statement of Financial Accounting Standards No. 142, "Goodwill and Other Intangible Assets" ("SFAS No. 
  142") were issued. SFAS No. 141 requires that all business combinations initiated after June 30, 2001 be accounted 
  for under the purchase method and addresses the initial recognition and measurement of goodwill and other 
  intangible assets acquired in a business combination. SFAS No. 142 addresses the initial recognition and 
  measurement of intangible assets acquired outside of a business combination and the accounting for goodwill and 
  other intangible assets subsequent to their acquisition. SFAS No. 142 provides that intangible assets with finite 
  useful lives be amortized and that goodwill and intangible assets with indefinite lives not be amortized, but rather be 
  tested at least annually for impairment. SFAS No. 142 was effective January 1, 2002 for calendar year companies; 
  however, acquired goodwill or intangible assets recorded in our acquisition of City Bancshares, Inc. closed 
  subsequent to June 30, 2001 were subject immediately to its provisions. 