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: