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ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Statements of Cash Flows) (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
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Dec. 31, 2016 | Sep. 30, 2016 | Jun. 30, 2016 | Mar. 31, 2016 | Dec. 31, 2015 | Sep. 30, 2015 | Jun. 30, 2015 | Mar. 31, 2015 | Dec. 31, 2016 | Dec. 31, 2015 | Dec. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES |  |  |  |  |  |  |  |  |  |  |
NET INCOME | $ 2,572 | $ 2,768 | $ 2,982 | $ 2,547 | $ 2,852 | $ 2,812 | $ 2,810 | $ 2,543 | $ 10,869 | $ 11,017 | $ 10,290
Gain on sale of securities | (26) | $ 0 | $ 0 | 0 | (2) | $ (158) | $ (101) | 0 | (26) | (261) | (62)
Net Cash Provided by Operating Activities |  |  |  |  |  |  |  |  | 12,121 | 14,379 | 10,815
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |  |  |  |  |  |  |  |
Proceeds from sale of low-income housing partnerships |  |  |  |  |  |  |  |  | 0 | 0 | 229
Net Cash Used in Investing Activities |  |  |  |  |  |  |  |  | (59,442) | (64,144) | (44,131)
CASH FLOWS USED IN FINANCING ACTIVITIES |  |  |  |  |  |  |  |  |  |  |
Repayments on long-term borrowings |  |  |  |  |  |  |  |  | (18,250) | (22,437) | (29,266)
Proceeds from issuance of common stock |  |  |  |  |  |  |  |  | 556 | 499 | 381
Dividends paid |  |  |  |  |  |  |  |  | (4,840) | (4,820) | (4,622)
Net Cash Provided by Financing Activities |  |  |  |  |  |  |  |  | 47,495 | 48,849 | 34,873
Net Increase (Decrease) in Cash and Cash Equivalents |  |  |  |  |  |  |  |  | 174 | (916) | 1,557
CASH AND CASH EQUIVALENTS — BEGINNING |  |  |  | 18,757 |  |  |  | 19,673 | 18,757 | 19,673 | 18,116
CASH AND CASH EQUIVALENTS — ENDING | 18,931 |  |  |  | 18,757 |  |  |  | 18,931 | 18,757 | 19,673
Parent Company |  |  |  |  |  |  |  |  |  |  |
CASH FLOWS FROM OPERATING ACTIVITIES |  |  |  |  |  |  |  |  |  |  |
NET INCOME |  |  |  |  |  |  |  |  | 10,869 | 11,017 | 10,290
Equity in undistributed earnings of subsidiaries |  |  |  |  |  |  |  |  | (6,332) | (6,057) | (5,066)
Decrease (Increase) in receivable from banking subsidiary |  |  |  |  |  |  |  |  | 2,639 | (131) | (810)
Gain on sale of securities |  |  |  |  |  |  |  |  | (26) | 0 | 0
Other |  |  |  |  |  |  |  |  | 540 | 86 | 799
Net Cash Provided by Operating Activities |  |  |  |  |  |  |  |  | 7,690 | 4,915 | 5,213
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |  |  |  |  |  |  |  |
Return of investment from subsidiary |  |  |  |  |  |  |  |  | 650 | 750 | 250
Net Cash Used in Investing Activities |  |  |  |  |  |  |  |  | 650 | 750 | 250
CASH FLOWS USED IN FINANCING ACTIVITIES |  |  |  |  |  |  |  |  |  |  |
Repayments on long-term borrowings |  |  |  |  |  |  |  |  | 0 | (1,437) | (266)
Proceeds from issuance of common stock |  |  |  |  |  |  |  |  | 615 | 499 | 381
Dividends paid |  |  |  |  |  |  |  |  | (4,840) | (4,820) | (4,622)
Net Cash Provided by Financing Activities |  |  |  |  |  |  |  |  | (4,225) | (5,758) | (4,507)
Net Increase (Decrease) in Cash and Cash Equivalents |  |  |  |  |  |  |  |  | 4,115 | (93) | 956
CASH AND CASH EQUIVALENTS — BEGINNING |  |  |  | $ 4,448 |  |  |  | $ 4,541 | 4,448 | 4,541 | 3,585
CASH AND CASH EQUIVALENTS — ENDING | $ 8,563 |  |  |  | $ 4,448 |  |  |  | $ 8,563 | $ 4,448 | $ 4,541

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- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash -URI http://asc.fasb.org/extlink&oid=6506951 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6676-107765 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=66902209&loc=d3e3044-108585 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash Equivalents -URI http://asc.fasb.org/extlink&oid=6507016 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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