XML 100 R84.htm IDEA: XBRL DOCUMENT
v3.8.0.1

FAIR VALUE MEASUREMENTS (Fair Value, by Balance Sheet Grouping) (Details) - USD ($) $ in Thousands | Dec. 31, 2017 | Dec. 31, 2016
--- | --- | ---
Financial Assets [Abstract] |  |
Interest-bearing deposits in banks | $ 15,137 | $ 5,135
Investment securities available for sale | 159,051 | 142,990
Investment securities held to maturity | 44,549 | 55,425
Restricted investment in bank stocks | 4,773 | 4,349
Carrying Amount |  |
Financial Assets [Abstract] |  |
Cash and due from banks | 19,304 | 13,796
Interest-bearing deposits in banks | 15,137 | 5,135
Investment securities available for sale | 159,051 | 142,990
Investment securities held to maturity | 44,829 | 55,568
Loans held for sale | 1,736 | 1,770
Loans, less allowance for loan losses | 1,230,194 | 893,176
Accrued interest receivable | 3,670 | 3,158
Restricted investment in bank stocks | 4,773 | 4,349
Financial Liabilities [Abstract] |  |
Deposits | 1,298,492 | 967,621
Short-term borrowings | 36,908 | 34,590
Long-term borrowings | 89,600 | 74,250
Trust preferred subordinated debt | 5,000 |
Accrued interest payable | 1,163 | 837
Off-balance sheet financial instruments | 0 | 0
Fair Value |  |
Financial Assets [Abstract] |  |
Cash and due from banks | 19,304 | 13,796
Interest-bearing deposits in banks | 15,137 | 5,135
Investment securities available for sale | 159,051 | 142,990
Investment securities held to maturity | 44,549 | 55,425
Loans held for sale | 1,736 | 1,770
Loans, less allowance for loan losses | 1,213,932 | 888,169
Accrued interest receivable | 3,670 | 3,158
Restricted investment in bank stocks | 4,773 | 4,349
Financial Liabilities [Abstract] |  |
Deposits | 1,295,456 | 967,236
Short-term borrowings | 36,908 | 34,590
Long-term borrowings | 89,571 | 75,029
Trust preferred subordinated debt | 4,692 |
Accrued interest payable | 1,163 | 837
Off-balance sheet financial instruments | 0 | 0
Level 1 |  |
Financial Assets [Abstract] |  |
Cash and due from banks | 8,313 | 6,921
Interest-bearing deposits in banks | 15,137 | 5,135
Investment securities available for sale | 1,784 | 1,716
Investment securities held to maturity | 0 | 0
Loans held for sale | 0 | 0
Loans, less allowance for loan losses | 0 | 0
Accrued interest receivable | 0 | 0
Restricted investment in bank stocks | 0 | 0
Financial Liabilities [Abstract] |  |
Deposits | 0 | 0
Short-term borrowings | 0 | 0
Long-term borrowings | 0 | 0
Trust preferred subordinated debt | 0 |
Accrued interest payable | 0 | 0
Off-balance sheet financial instruments | 0 | 0
Level 2 |  |
Financial Assets [Abstract] |  |
Cash and due from banks | 10,991 | 6,875
Interest-bearing deposits in banks | 0 | 0
Investment securities available for sale | 157,267 | 141,274
Investment securities held to maturity | 44,549 | 55,425
Loans held for sale | 1,736 | 1,770
Loans, less allowance for loan losses | 0 | 0
Accrued interest receivable | 3,670 | 3,158
Restricted investment in bank stocks | 4,773 | 4,349
Financial Liabilities [Abstract] |  |
Deposits | 1,295,456 | 967,236
Short-term borrowings | 36,908 | 34,590
Long-term borrowings | 89,571 | 75,029
Trust preferred subordinated debt | 4,692 |
Accrued interest payable | 1,163 | 837
Off-balance sheet financial instruments | 0 | 0
Level 3 |  |
Financial Assets [Abstract] |  |
Cash and due from banks | 0 | 0
Interest-bearing deposits in banks | 0 | 0
Investment securities available for sale | 0 | 0
Investment securities held to maturity | 0 | 0
Loans held for sale | 0 | 0
Loans, less allowance for loan losses | 1,213,932 | 888,169
Accrued interest receivable | 0 | 0
Restricted investment in bank stocks | 0 | 0
Financial Liabilities [Abstract] |  |
Deposits | 0 | 0
Short-term borrowings | 0 | 0
Long-term borrowings | 0 | 0
Trust preferred subordinated debt | 0 |
Accrued interest payable | 0 | 0
Off-balance sheet financial instruments | $ 0 | $ 0

X
- Definition Financial Assets [Abstract] + References No definition available. + Details
Name: | acnb_FinancialAssetsAbstract
Namespace Prefix: | acnb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Financial Liabilities [Abstract] + References No definition available. + Details
Name: | acnb_FinancialLiabilitiesAbstract
Namespace Prefix: | acnb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Equity interest in bank stocks. It does not have a readily determinable fair value because its ownership is restricted and it lacks a market (liquidity). + References No definition available. + Details
Name: | acnb_RestrictedInvestmentInBankStocks
Namespace Prefix: | acnb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investment in debt and equity securities categorized neither as held-to-maturity nor trading. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 25 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=75030427&loc=d3e22054-111558 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (aa) -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27232-111563 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=82896770&loc=d3e26610-111562 + Details
Name: | us-gaap_AvailableForSaleSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References No definition available. + Details
Name: | us-gaap_CashAndCashEquivalentsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of deposit liabilities held by the entity, including, but not limited to, foreign and domestic, interest and noninterest bearing, demand deposits, saving deposits, negotiable orders of withdrawal (NOW) and time deposits. + References No definition available. + Details
Name: | us-gaap_DepositsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The face amount of financial liabilities, which are not recognized in the financial statements (off-balance sheet) because they fail to meet some other criterion for recognition. + References No definition available. + Details
Name: | us-gaap_FairValueDisclosureOffbalanceSheetRisksFaceAmountLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value of subordinated debt obligations including, but not limited to, subordinated loan, subordinated bond, subordinated debenture or junior debt. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisSubordinatedDebtObligations
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value of investments in debt securities classified as held-to-maturity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (aa) -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27232-111563 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27232-111563 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27232-111563 + Details
Name: | us-gaap_HeldToMaturitySecuritiesFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition For banks and other depository institutions (including Federal Reserve Banks, if applicable): Interest-bearing deposits in other financial institutions for relatively short periods of time including, for example, certificates of deposits, which are presented separately from cash on the balance sheet. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.2) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=73530178&loc=d3e59706-112781 + Details
Name: | us-gaap_InterestBearingDepositsInBanks
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of interest payable on debt, including, but not limited to, trade payables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.15(5)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.15(a)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
Name: | us-gaap_InterestPayableCurrentAndNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Carrying amount as of the balance sheet date of interest earned but not received. Also called accrued interest or accrued interest receivable. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.8) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_InterestReceivable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of loans held-for-sale including, but not limited to, mortgage loans and finance receivables. + References No definition available. + Details
Name: | us-gaap_LoansHeldForSaleFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196772 + Details
Name: | us-gaap_LoansReceivableFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The fair value amount of long-term debt whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. + References No definition available. + Details
Name: | us-gaap_LongTermDebtFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents the amount of short-term debt existing as of the balance sheet date. + References No definition available. + Details
Name: | us-gaap_ShorttermDebtFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_FairValueByMeasurementBasisAxis=us-gaap_CarryingReportedAmountFairValueDisclosureMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByMeasurementBasisAxis=us-gaap_EstimateOfFairValueFairValueDisclosureMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |