Capital City Bank Group, Inc. Quarterly report [Sections 13 or 15(d)]

Quarterly report [Sections 13 or 15(d)]

BUSINESS AND BASIS OF PRESENTATION (Policies)

BUSINESS AND BASIS OF PRESENTATION (Policies)	9 Months Ended
BUSINESS AND BASIS OF PRESENTATION (Policies)	Sep. 30, 2026
Business and Basis of Presentation [Abstract]
Nature of Operations	Nature of Operations . Capital City Bank Group, Inc. (“CCBG” or the “Company”) provides a full range of banking and banking- related services to individual and corporate clients through its wholly owned subsidiary, Capital City Bank (“CCB” or the “Bank”), with banking offices located in Florida, Georgia, and Alabama. The Company is subject to competition from other financial institutions, is subject to regulation by certain government agencies and undergoes periodic examinations by those regulatory authorities.
Basis of Presentation	Basis of Presentation . The consolidated financial statements in this Quarterly Report on Form 10-Q include the accounts of CCBG and CCB. All material inter -company transactions and accounts have been eliminated. Certain previously reported amounts have been reclassified to conform to the current year’s presentation. The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and notes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The Consolidated Statement of Financial Condition at December 31, 2025 has been derived from the audited consolidated financial statements at that date, but does not include all of the information and notes required by generally accepted accounting principles for complete financial statements. For further information, refer to the consolidated financial statements and notes thereto included in the Company’s 2025 Form 10-K.
Accounting Standards Updates	Accounting Standards Updates Proposed Accounting Standards , ASU No. 2023-06, “Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative.” Accounting Standards Update (“ASU”) 2023-06 is intended to clarify or improve disclosure and presentation requirements of a variety of topics, which will allow users to more easily compare entities subject to the SEC’s existing disclosures with those entities that were not previously subject to the requirements and align the requirements in the FASB accounting standard codification with the SEC’s regulations. ASU 2023-06 is to be applied prospectively, and early adoption is prohibited. For reporting entities subject to the SEC’s existing disclosure requirements, the effective dates of ASU 2023-06 will be the date on which the SEC’s removal of that related disclosure requirement from Regulation S-X or Regulation S-K becomes effective. If by June 30, 2027, the SEC has not removed the applicable requirement from Regulation S-X or Regulation S-K, the pending content of the related amendment will not become effective for any entities. The Company is currently evaluating the provisions of the amendments and the impact on its future consolidated statements. ASU No. 2024-03, “Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220- 40): Disaggregation of Income Statement Expenses.” ASU 2024-03 introduces new requirements to disclose additional information about certain types of expenses, including employee compensation, depreciation, intangible asset amortization, and selling expenses. ASU 2024-03 is effective for the Company as of January 1, 2027. The Company is currently evaluating the impact of the incremental disclosures that will be required under the standard. ASU 2025-06, “Intangibles - Goodwill and Other -Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software.” The ASU updates accounting for internal-use software by shifting from a stage-based model to a principles-based approach aligned with modern development. Key provisions include new capitalization criteria based on authorization, funding commitment, and probable completion, removal of development stages, integrated website guidance, and enhanced disclosures. ASU 2025-06 is effective for the Company as of January 1, 2028. The Company is currently evaluating the provisions of the amendments and the impact on its future consolidated statements and disclosures. ASU 2025-08, “Financial Instruments—Credit Losses (Topic 326): Purchased Loans.” The ASU updates the accounting for purchased loans under ASC 326. The amendments expand the population of loans subject to the “gross-up” accounting model by eliminating the former distinction between purchased credit-deteriorated (“PCD”) and non-PCD loans. Under the new guidance, entities will apply a single model for purchased loans by recognizing an allowance for credit losses and adjusting the amorti zed cost basis for the associated noncredit discount at acquisition. ASU 2025-08 is effective for the Company as of January 1, 2027. The Company is currently evaluating the provisions of the amendments and the impact on its future consolidated statements and disclosures. ASU 2025-11, “Interim Reporting (Topic 270): Narrow-Scope Improvements.” The ASU aims to clarify and enhance interim financial reporting by defining its scope, consolidating GAAP disclosures in Topic 270, adding a principle for material post-year -end event disclosure, and refining statement format guidance to improve consistency for all preparers. These changes do not alter the fundamental requirements of interim reporting but seek to streamline and standardize the process. ASU 2025-11 is effective for the Company in interim reporting periods beginning as of January 1, 2028. The Company is currently evaluating the provisions of the amendments and the impact on its future consolidated statements. ASU 2025-12, “Codification Improvements.” The ASU was issued to make technical corrections, clarify ambiguous guidance and generally streamline the Accounting Standards Codification across various topics, affecting most reporting entities, with key changes including clarifications for diluted EPS during losses, lease receivable disclosures, beneficial interest calculations, and treasury stock accounting, aiming for better usability without significantly altering core accounting outcomes. ASU 2025-12 is effective for the Company as of January 1, 2027. The Company is currently evaluating the provisions of the amendments and the impact on its future consolidated statements.