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ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Statements of Income) (Details) - USD ($) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2017 | Sep. 30, 2017 | Jun. 30, 2017 | Mar. 31, 2017 | Dec. 31, 2016 | Sep. 30, 2016 | Jun. 30, 2016 | Mar. 31, 2016 | Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Condensed Financial Statements, Captions [Line Items] |  |  |  |  |  |  |  |  |  |  |
Gain on sale of securities | $ 0 | $ 0 | $ 0 | $ 0 | $ 26,000 | $ 0 | $ 0 | $ 0 | $ 0 | $ 26,000 | $ 261,000
Other income |  |  |  |  |  |  |  |  | 14,149,000 | 13,208,000 | 12,406,000
Income tax benefit |  |  |  |  |  |  |  |  | (6,634,000) | (3,768,000) | (3,761,000)
Net Income | $ 2,517,000 | $ 1,912,000 | $ 2,722,000 | $ 2,637,000 | $ 2,572,000 | $ 2,768,000 | $ 2,982,000 | $ 2,547,000 | 9,788,000 | 10,869,000 | 11,017,000
Comprehensive Income |  |  |  |  |  |  |  |  | 9,903,000 | 9,571,000 | 9,014,000
Parent Company |  |  |  |  |  |  |  |  |  |  |
Condensed Financial Statements, Captions [Line Items] |  |  |  |  |  |  |  |  |  |  |
Dividends from banking subsidiary |  |  |  |  |  |  |  |  | 5,233,000 | 4,840,000 | 4,820,000
Gain on sale of securities |  |  |  |  |  |  |  |  | 0 | 26,000 | 0
Other income |  |  |  |  |  |  |  |  | 31,000 | 35,000 | 190,000
Total Revenues |  |  |  |  |  |  |  |  | 5,264,000 | 4,901,000 | 5,010,000
Expenses |  |  |  |  |  |  |  |  | 1,572,000 | 854,000 | 431,000
Net income before taxes and equity in undistributed earnings of subsidiaries |  |  |  |  |  |  |  |  | 3,692,000 | 4,047,000 | 4,579,000
Income tax benefit |  |  |  |  |  |  |  |  | 507,000 | 490,000 | 381,000
Net income before equity in undistributed earnings of subsidiaries |  |  |  |  |  |  |  |  | 4,199,000 | 4,537,000 | 4,960,000
Equity in undistributed earnings of subsidiaries |  |  |  |  |  |  |  |  | 5,589,000 | 6,332,000 | 6,057,000
Net Income |  |  |  |  |  |  |  |  | 9,788,000 | 10,869,000 | 11,017,000
Comprehensive Income |  |  |  |  |  |  |  |  | $ 9,903,000 | $ 9,571,000 | $ 9,014,000

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