XML 60 R48.htm IDEA: XBRL DOCUMENT
v3.7.0.1

Loans - Schedule of Allowance for Loan Losses and Recorded Investment in Financing Receivables (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended |  |  |
--- | --- | --- | --- | --- | ---
Jun. 30, 2017 | Jun. 30, 2016 | Jun. 30, 2017 | Jun. 30, 2016 | Jun. 30, 2017 | Dec. 31, 2016 | Jun. 30, 2016
Allowance for Loan Losses [Roll Forward] |  |  |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | $ 14,145 | $ 14,540 | $ 14,194 | $ 14,747 |  |  |
Charge-offs | (41) | (35) | (170) | (295) |  |  |
Recoveries | 44 | 131 | 124 | 184 |  |  |
Provisions | 0 | 0 | 0 | 0 |  |  |
Allowance for Loan Losses, Ending Balance | 14,148 | 14,636 | 14,148 | 14,636 |  |  |
Allowance for Loan Losses, Ending Balance | 14,145 | 14,540 | 14,194 | 14,747 | $ 14,148 | $ 14,194 | $ 14,636
Allowance for loan losses: Ending balance: individually evaluated for impairment |  |  |  |  | 1,170 | 932 | 164
Allowance for loan losses: Ending balance: collectively evaluated for impairment |  |  |  |  | 12,978 | 13,262 | 14,472
Total Loans Receivable |  |  |  |  | 969,675 | 907,910 | 866,832
Loans receivables: Ending balance: individually evaluated for impairment |  |  |  |  | 11,429 | 11,945 | 10,861
Loans Receivable: Ending balance: collectively evaluated for impairment |  |  |  |  | 958,246 | 895,965 | 855,971
Commercial and Industrial |  |  |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 3,252 | 2,693 | 3,055 | 2,508 |  |  |
Charge-offs | (29) | (26) | (69) | (90) |  |  |
Recoveries | 3 | 34 | 9 | 39 |  |  |
Provisions | 20 | (144) | 251 | 100 |  |  |
Allowance for Loan Losses, Ending Balance | 3,246 | 2,557 | 3,246 | 2,557 |  |  |
Allowance for Loan Losses, Ending Balance | 3,252 | 2,693 | 3,055 | 2,508 | 3,246 | 3,055 | 2,557
Allowance for loan losses: Ending balance: individually evaluated for impairment |  |  |  |  | 711 | 599 | 0
Allowance for loan losses: Ending balance: collectively evaluated for impairment |  |  |  |  | 2,535 | 2,456 | 2,557
Total Loans Receivable |  |  |  |  | 161,225 | 140,344 | 121,967
Loans receivables: Ending balance: individually evaluated for impairment |  |  |  |  | 2,446 | 2,126 | 1,473
Loans Receivable: Ending balance: collectively evaluated for impairment |  |  |  |  | 158,779 | 138,218 | 120,494
Commercial Real Estate |  |  |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 4,961 | 5,565 | 4,968 | 5,216 |  |  |
Charge-offs | 0 | 0 | 0 | 0 |  |  |
Recoveries | 0 | 0 | 61 | 0 |  |  |
Provisions | 249 | (132) | 181 | 217 |  |  |
Allowance for Loan Losses, Ending Balance | 5,210 | 5,433 | 5,210 | 5,433 |  |  |
Allowance for Loan Losses, Ending Balance | 4,961 | 5,565 | 4,968 | 5,216 | 5,210 | 4,968 | 5,433
Allowance for loan losses: Ending balance: individually evaluated for impairment |  |  |  |  | 117 | 0 | 0
Allowance for loan losses: Ending balance: collectively evaluated for impairment |  |  |  |  | 5,093 | 4,968 | 5,433
Total Loans Receivable |  |  |  |  | 339,026 | 318,980 | 305,136
Loans receivables: Ending balance: individually evaluated for impairment |  |  |  |  | 8,503 | 8,764 | 8,270
Loans Receivable: Ending balance: collectively evaluated for impairment |  |  |  |  | 330,523 | 310,216 | 296,866
Commercial Real Estate Construction |  |  |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 149 | 114 | 147 | 112 |  |  |
Charge-offs | 0 | 0 | 0 | (135) |  |  |
Recoveries | 0 | 91 | 0 | 132 |  |  |
Provisions | (14) | (71) | (12) | 25 |  |  |
Allowance for Loan Losses, Ending Balance | 135 | 134 | 135 | 134 |  |  |
Allowance for Loan Losses, Ending Balance | 149 | 114 | 147 | 112 | 135 | 147 | 134
Allowance for loan losses: Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0 | 0
Allowance for loan losses: Ending balance: collectively evaluated for impairment |  |  |  |  | 135 | 147 | 134
Total Loans Receivable |  |  |  |  | 24,327 | 15,271 | 11,104
Loans receivables: Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 300 | 300
Loans Receivable: Ending balance: collectively evaluated for impairment |  |  |  |  | 24,327 | 14,971 | 10,804
Residential Mortgage |  |  |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 3,304 | 3,291 | 3,478 | 3,349 |  |  |
Charge-offs | 0 | 0 | (17) | (39) |  |  |
Recoveries | 32 | 3 | 42 | 6 |  |  |
Provisions | 32 | 17 | (135) | (5) |  |  |
Allowance for Loan Losses, Ending Balance | 3,368 | 3,311 | 3,368 | 3,311 |  |  |
Allowance for Loan Losses, Ending Balance | 3,304 | 3,291 | 3,478 | 3,349 | 3,368 | 3,478 | 3,311
Allowance for loan losses: Ending balance: individually evaluated for impairment |  |  |  |  | 342 | 333 | 164
Allowance for loan losses: Ending balance: collectively evaluated for impairment |  |  |  |  | 3,026 | 3,145 | 3,147
Total Loans Receivable |  |  |  |  | 354,734 | 348,539 | 349,947
Loans receivables: Ending balance: individually evaluated for impairment |  |  |  |  | 480 | 755 | 818
Loans Receivable: Ending balance: collectively evaluated for impairment |  |  |  |  | 354,254 | 347,784 | 349,129
Home Equity Lines of Credit |  |  |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 605 | 617 | 648 | 619 |  |  |
Charge-offs | 0 | 0 | 0 | (9) |  |  |
Recoveries | 0 | 0 | 0 | 0 |  |  |
Provisions | 2 | (10) | (41) | (3) |  |  |
Allowance for Loan Losses, Ending Balance | 607 | 607 | 607 | 607 |  |  |
Allowance for Loan Losses, Ending Balance | 605 | 617 | 648 | 619 | 607 | 648 | 607
Allowance for loan losses: Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0 | 0
Allowance for loan losses: Ending balance: collectively evaluated for impairment |  |  |  |  | 607 | 648 | 607
Total Loans Receivable |  |  |  |  | 76,040 | 70,072 | 64,177
Loans receivables: Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0 | 0
Loans Receivable: Ending balance: collectively evaluated for impairment |  |  |  |  | 76,040 | 70,072 | 64,177
Consumer |  |  |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 839 | 1,050 | 923 | 1,083 |  |  |
Charge-offs | (12) | (9) | (84) | (22) |  |  |
Recoveries | 9 | 3 | 12 | 7 |  |  |
Provisions | (21) | (92) | (36) | (116) |  |  |
Allowance for Loan Losses, Ending Balance | 815 | 952 | 815 | 952 |  |  |
Allowance for Loan Losses, Ending Balance | 839 | 1,050 | 923 | 1,083 | 815 | 923 | 952
Allowance for loan losses: Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0 | 0
Allowance for loan losses: Ending balance: collectively evaluated for impairment |  |  |  |  | 815 | 923 | 952
Total Loans Receivable |  |  |  |  | 14,323 | 14,704 | 14,501
Loans receivables: Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0 | 0
Loans Receivable: Ending balance: collectively evaluated for impairment |  |  |  |  | 14,323 | 14,704 | 14,501
Unallocated |  |  |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 1,035 | 1,210 | 975 | 1,860 |  |  |
Charge-offs | 0 | 0 | 0 | 0 |  |  |
Recoveries | 0 | 0 | 0 | 0 |  |  |
Provisions | (268) | 432 | (208) | (218) |  |  |
Allowance for Loan Losses, Ending Balance | 767 | 1,642 | 767 | 1,642 |  |  |
Allowance for Loan Losses, Ending Balance | $ 1,035 | $ 1,210 | $ 975 | $ 1,860 | 767 | 975 | 1,642
Allowance for loan losses: Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0 | 0
Allowance for loan losses: Ending balance: collectively evaluated for impairment |  |  |  |  | 767 | 975 | 1,642
Total Loans Receivable |  |  |  |  | 0 | 0 | 0
Loans receivables: Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0 | 0
Loans Receivable: Ending balance: collectively evaluated for impairment |  |  |  |  | $ 0 | $ 0 | $ 0

X
- Definition Allowance for Loan Losses [Roll Forward] + References No definition available. + Details
Name: | acnb_AllowanceForLoanLossesRollForward
Namespace Prefix: | acnb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition A valuation allowance for financing receivables that are expected to be uncollectible. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of recovery of financing receivables doubtful of collection that were previously charged off. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(4) -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of direct write-downs of financing receivables charged against the allowance. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(3) -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The balance of financing receivables that were collectively evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The balance of financing receivables that were individually evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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=82891408&loc=d3e4428-111522 + Details
Name: | us-gaap_LoansAndLeasesReceivableGrossCarryingAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of expense related to estimated loss from loan and lease transactions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.11) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=98514028&loc=d3e3602-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524 + Details
Name: | us-gaap_ProvisionForLoanAndLeaseLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

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

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