XML 62 R48.htm IDEA: XBRL DOCUMENT
v3.6.0.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2016 | Dec. 31, 2015 | Dec. 31, 2014
Summary of Significant Accounting Policies [Line Items] |  |  |
Number of Full-service Bank Offices | 22 |  |
Assets Held-in-trust | $ 195,000,000 | $ 178,000,000 |
Total Loans Receivable | $ 907,910,000 | 852,960,000 | $ 799,272,000
Number of minimum months for corporation to order updated valuation | 18 months |  |
Other Postretirement Benefit Expense | $ 96,000 | $ 46,000 | $ 29,000
Intangible asset amortization life | 10 years |  |
Weighted Average Number of Shares Outstanding, Basic | 6,051,579 | 6,026,224 | 6,002,240
Restricted Stock |  |  |
Summary of Significant Accounting Policies [Line Items] |  |  |
Shares issued under plan (in shares) | 7,435 | 5,673 |
Compensation expense | $ 59,000 |  |
Shares vested (in shares) | 2,478 |  |
Shares expected to vest over next two years (in shares) | 4,957 |  |
Weighted average remaining contractual term | 2 years |  |
Credit Concentration Risk |  |  |
Summary of Significant Accounting Policies [Line Items] |  |  |
Total Loans Receivable | $ 162,321,000 |  |
Concentration Risk, Percentage | 17.90% |  |
Residential Mortgage and Commercial Loans |  |  |
Summary of Significant Accounting Policies [Line Items] |  |  |
Threshold period past due to discontinue accrual interest on financing receivable | 90 days |  |
Consumer |  |  |
Summary of Significant Accounting Policies [Line Items] |  |  |
Total Loans Receivable | $ 14,704,000 | $ 14,588,000 | $ 15,277,000
Threshold period past due for charge off of financing receivable | 120 days |  |
Commercial real estate |  |  |
Summary of Significant Accounting Policies [Line Items] |  |  |
Total Loans Receivable | $ 318,980,000 | $ 289,899,000 | $ 281,582,000
Threshold period past due for Corporation to order updated valuation on financing receivable | 90 days |  |
Number of previous months with no updated valuation completed for Corporation to update validation | 12 months |  |
Number of maximum days of loan being classified as impaired for Corporation to order third party valuation | 30 days |  |
Commercial real estate | Maximum |  |  |
Summary of Significant Accounting Policies [Line Items] |  |  |
Financing receivable term | 20 years |  |
Loan-to-value ratio | 80.00% |  |
Residential Mortgage |  |  |
Summary of Significant Accounting Policies [Line Items] |  |  |
Loan-to-value ratio | 80.00% |  |
Residential Mortgage | Maximum |  |  |
Summary of Significant Accounting Policies [Line Items] |  |  |
Financing receivable term | 30 years |  |
Home Equity Line of Credit | Maximum |  |  |
Summary of Significant Accounting Policies [Line Items] |  |  |
Financing receivable term | 20 years |  |
Loan-to-value ratio | 90.00% |  |
Buildings |  |  |
Summary of Significant Accounting Policies [Line Items] |  |  |
Useful life | 40 years |  |
Building Remodels and Additions |  |  |
Summary of Significant Accounting Policies [Line Items] |  |  |
Useful life | 15 years |  |
Bank Equipment | Minimum |  |  |
Summary of Significant Accounting Policies [Line Items] |  |  |
Useful life | 5 years |  |
Bank Equipment | Maximum |  |  |
Summary of Significant Accounting Policies [Line Items] |  |  |
Useful life | 15 years |  |

X
- Definition Financing Receivable, Loan to Value Ratio of Appraised Value of Property + References No definition available. + Details
Name: | acnb_FinancingReceivableLoantoValueRatioofAppraisedValueofProperty
Namespace Prefix: | acnb_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Financing Receivable, Term + References No definition available. + Details
Name: | acnb_FinancingReceivableTerm
Namespace Prefix: | acnb_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of Full-service Bank Offices + References No definition available. + Details
Name: | acnb_NumberOfFullServiceBankOffices
Namespace Prefix: | acnb_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of Maximum Days of Loan Being Classified as Impaired for Corporation to Order Third Party Valuation + References No definition available. + Details
Name: | acnb_NumberofMaximumDaysofLoanBeingClassifiedasImpairedforCorporationtoOrderThirdPartyValuation
Namespace Prefix: | acnb_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of Minimum Months for Corporation to Order Updated Valuation + References No definition available. + Details
Name: | acnb_NumberofMinimumMonthsforCorporationtoOrderUpdatedValuation
Namespace Prefix: | acnb_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of Previous Months with No Updated Valuation Completed for Corporation to Update Valuation + References No definition available. + Details
Name: | acnb_NumberofPreviousMonthswithNoUpdatedValuationCompletedforCorporationtoUpdateValuation
Namespace Prefix: | acnb_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition [Line Items] for Summary of Significant Accounting Policies [Table] + References No definition available. + Details
Name: | acnb_SummaryofSignificantAccountingPoliciesLineItems
Namespace Prefix: | acnb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Threshold Period Past Due for Corporation to Order Updated Valuation on Financing Receivable + References No definition available. + Details
Name: | acnb_ThresholdPeriodPastDueforCorporationtoOrderUpdatedValuationonFinancingReceivable
Namespace Prefix: | acnb_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Threshold Period Past Due to Discontinue Accrual Interest on Financing Receivable + References No definition available. + Details
Name: | acnb_ThresholdPeriodPastDuetoDiscontinueAccrualInterestonFinancingReceivable
Namespace Prefix: | acnb_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1)(i) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_AllocatedShareBasedCompensationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The total amount of cash and securities held by third party trustees pursuant to terms of debt instruments or other agreements as of the date of each statement of financial position presented, which can be used by the trustee only to pay the noncurrent portion of specified obligations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(b)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_AssetsHeldInTrust
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 18 -URI http://asc.fasb.org/extlink&oid=64851502&loc=d3e6351-108592 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=73719730&loc=d3e13531-108611 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=64851502&loc=d3e6404-108592 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=73719730&loc=d3e13537-108611 + Details
Name: | us-gaap_ConcentrationRiskPercentage1
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount before allowance of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums and discounts from face amounts. Excludes loans and leases covered under loss sharing agreements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=65884687&loc=d3e4428-111522 + Details
Name: | us-gaap_LoansAndLeasesReceivableGrossCarryingAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of costs recognized during the period for non-pension postretirement benefits, such as medical, dental and life insurance. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=66902209&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (q) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
Name: | us-gaap_OtherPostretirementBenefitExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. + References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(i)-(ii) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Weighted average remaining contractual term for equity-based awards excluding options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of equity-based payment instruments, excluding stock (or unit) options, that vested during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Threshold period past due for financing receivable to write off as uncollectible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | us-gaap_ThresholdPeriodPastDueForWriteoffOfFinancingReceivable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=64863997&loc=d3e1448-109256 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Weighted-Average Number of Common Shares Outstanding -URI http://asc.fasb.org/extlink&oid=6528421 + Details
Name: | us-gaap_WeightedAverageNumberOfSharesOutstandingBasic
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_RestrictedStockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByTypeAxis=us-gaap_CreditConcentrationRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=acnb_ResidentialMortgageandCommercialLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ConsumerPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RangeAxis=us-gaap_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ResidentialMortgageMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_HomeEquityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_BuildingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_BuildingImprovementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RangeAxis=us-gaap_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |