OTHER REAL ESTATE OWNED	12 Months Ended
Dec. 31, 2011
Real Estate [Abstract]
OTHER REAL ESTATE OWNED	NOTE 9 – OTHER REAL ESTATE OWNED The carrying value of other real estate owned on the Consolidated Balance Sheets was $11.1 million as of December 31, 2011 and $14.7 million as of December 31, 2010. The value of OREO is based on the lower of cost or fair value less cost to sell. Fair value is based on independent appraisals for significant properties and may be adjusted by management as discussed in Note 20.

OTHER REAL ESTATE OWNED

12 Months Ended

Dec. 31, 2011

NOTE 9 – OTHER REAL ESTATE OWNED

The carrying value of other real estate owned on the Consolidated Balance Sheets was $11.1 million as of December 31, 2011 and $14.7 million as of December 31, 2010. The value of OREO is based on the lower of cost or fair value less cost to sell. Fair value is based on independent appraisals for significant properties and may be adjusted by management as discussed in Note 20.

- Definition

The entire disclosure for real estate owned (as defined). Generally, the largest component of real estate owned by lenders is assets taken in settlement of troubled loans through surrender or foreclosure. Real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned.

+ References

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+ Details

FIRST CITIZENS BANCSHARES INC /TN/ 10-K