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ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Statements of Income) (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
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
Condensed Financial Statements, Captions [Line Items] |  |  |  |  |  |  |  |  |  |  |
Gain on sale of securities | $ 26 | $ 0 | $ 0 | $ 0 | $ 2 | $ 158 | $ 101 | $ 0 | $ 26 | $ 261 | $ 62
Other income |  |  |  |  |  |  |  |  | 13,208 | 12,406 | 11,904
Income tax benefit |  |  |  |  |  |  |  |  | (3,768) | (3,761) | (3,080)
Net Income | $ 2,572 | $ 2,768 | $ 2,982 | $ 2,547 | $ 2,852 | $ 2,812 | $ 2,810 | $ 2,543 | 10,869 | 11,017 | 10,290
Comprehensive Income |  |  |  |  |  |  |  |  | 9,571 | 9,014 | 7,461
Parent Company |  |  |  |  |  |  |  |  |  |  |
Condensed Financial Statements, Captions [Line Items] |  |  |  |  |  |  |  |  |  |  |
Dividends from banking subsidiary |  |  |  |  |  |  |  |  | 4,840 | 4,820 | 4,801
Gain on sale of securities |  |  |  |  |  |  |  |  | 26 | 0 | 0
Other income |  |  |  |  |  |  |  |  | 35 | 190 | 310
Total Revenues |  |  |  |  |  |  |  |  | 4,901 | 5,010 | 5,111
Expenses |  |  |  |  |  |  |  |  | 854 | 431 | 697
Net income before taxes and equity in undistributed earnings of subsidiaries |  |  |  |  |  |  |  |  | 4,047 | 4,579 | 4,414
Income tax benefit |  |  |  |  |  |  |  |  | 490 | 381 | 810
Net income before equity in undistributed earnings of subsidiaries |  |  |  |  |  |  |  |  | 4,537 | 4,960 | 5,224
Equity in undistributed earnings of subsidiaries |  |  |  |  |  |  |  |  | 6,332 | 6,057 | 5,066
Net Income |  |  |  |  |  |  |  |  | 10,869 | 11,017 | 10,290
Comprehensive Income |  |  |  |  |  |  |  |  | $ 9,571 | $ 9,014 | $ 7,461

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