XML 69 R57.htm IDEA: XBRL DOCUMENT v3.10.0.1

Loans - Schedule of Allowance for Loan Losses and Recorded Investment in Financing Receivables (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance	$ 13,143	$ 14,148	$ 13,976	$ 14,194
Charge-offs	(62)	(102)	(1,499)	(272)
Recoveries	133	59	167	183
Provisions	200	0	770	0
Allowance for Loan Losses, Ending Balance	13,414	14,105	13,414	14,105
Allowance for Loan Losses, Ending Balance	13,143	14,148	13,976	14,194	$ 13,414	$ 13,976	$ 14,105
Allowance for loan losses: Ending balance: individually evaluated for impairment					148	1,229	1,192
Allowance for loan losses: Ending balance: collectively evaluated for impairment					13,266	12,747	12,913
Total Loans Receivable					1,272,446	1,244,170	1,236,370
Loans receivables: Ending balance: individually evaluated for impairment					7,869	10,337	10,634
Loans Receivable: Ending balance: collectively evaluated for impairment					1,264,577	1,233,833	1,225,736
Commercial and Industrial
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance	2,433	3,246	3,219	3,055
Charge-offs	(33)	(60)	(911)	(129)
Recoveries	22	8	33	17
Provisions	185	73	266	324
Allowance for Loan Losses, Ending Balance	2,607	3,267	2,607	3,267
Allowance for Loan Losses, Ending Balance	2,433	3,246	3,219	3,055	2,607	3,219	3,267
Allowance for loan losses: Ending balance: individually evaluated for impairment					0	792	698
Allowance for loan losses: Ending balance: collectively evaluated for impairment					2,607	2,427	2,569
Total Loans Receivable					176,073	165,829	169,037
Loans receivables: Ending balance: individually evaluated for impairment					0	1,499	1,743
Loans Receivable: Ending balance: collectively evaluated for impairment					176,073	164,330	167,294
Commercial Real Estate
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance	5,721	5,210	5,228	4,968
Charge-offs	0	0	(33)	0
Recoveries	0	0	0	61
Provisions	123	195	649	376
Allowance for Loan Losses, Ending Balance	5,844	5,405	5,844	5,405
Allowance for Loan Losses, Ending Balance	5,721	5,210	5,228	4,968	5,844	5,228	5,405
Allowance for loan losses: Ending balance: individually evaluated for impairment					0	60	117
Allowance for loan losses: Ending balance: collectively evaluated for impairment					5,844	5,168	5,288
Total Loans Receivable					522,834	492,759	483,673
Loans receivables: Ending balance: individually evaluated for impairment					7,188	8,360	8,413
Loans Receivable: Ending balance: collectively evaluated for impairment					515,646	484,399	475,260
Commercial Real Estate Construction
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance	146	135	126	147
Charge-offs	0	0	0	0
Recoveries	103	40	103	40
Provisions	(50)	(31)	(30)	(43)
Allowance for Loan Losses, Ending Balance	199	144	199	144
Allowance for Loan Losses, Ending Balance	146	135	126	147	199	126	144
Allowance for loan losses: Ending balance: individually evaluated for impairment					0	0	0
Allowance for loan losses: Ending balance: collectively evaluated for impairment					199	126	144
Total Loans Receivable					18,720	35,560	39,779
Loans receivables: Ending balance: individually evaluated for impairment					0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment					18,720	35,560	39,779
Residential Mortgage
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance	2,840	3,368	3,226	3,478
Charge-offs	0	(15)	(489)	(32)
Recoveries	8	10	30	52
Provisions	(95)	(101)	(14)	(236)
Allowance for Loan Losses, Ending Balance	2,753	3,262	2,753	3,262
Allowance for Loan Losses, Ending Balance	2,840	3,368	3,226	3,478	2,753	3,226	3,262
Allowance for loan losses: Ending balance: individually evaluated for impairment					0	377	377
Allowance for loan losses: Ending balance: collectively evaluated for impairment					2,753	2,849	2,885
Total Loans Receivable					433,535	425,893	421,732
Loans receivables: Ending balance: individually evaluated for impairment					533	478	478
Loans Receivable: Ending balance: collectively evaluated for impairment					433,002	425,415	421,254
Home Equity Lines of Credit
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance	564	607	612	648
Charge-offs	0	(9)	0	(9)
Recoveries	0	0	0	0
Provisions	131	29	83	(12)
Allowance for Loan Losses, Ending Balance	695	627	695	627
Allowance for Loan Losses, Ending Balance	564	607	612	648	695	612	627
Allowance for loan losses: Ending balance: individually evaluated for impairment					148	0	0
Allowance for loan losses: Ending balance: collectively evaluated for impairment					547	612	627
Total Loans Receivable					106,679	107,792	105,113
Loans receivables: Ending balance: individually evaluated for impairment					148	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment					106,531	107,792	105,113
Consumer
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance	673	815	749	923
Charge-offs	(29)	(18)	(66)	(102)
Recoveries	0	1	1	13
Provisions	(9)	12	(49)	(24)
Allowance for Loan Losses, Ending Balance	635	810	635	810
Allowance for Loan Losses, Ending Balance	673	815	749	923	635	749	810
Allowance for loan losses: Ending balance: individually evaluated for impairment					0	0	0
Allowance for loan losses: Ending balance: collectively evaluated for impairment					635	749	810
Total Loans Receivable					14,605	16,337	17,036
Loans receivables: Ending balance: individually evaluated for impairment					0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment					14,605	16,337	17,036
Unallocated
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance	766	767	816	975
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provisions	(85)	(177)	(135)	(385)
Allowance for Loan Losses, Ending Balance	681	590	681	590
Allowance for Loan Losses, Ending Balance	$ 766	$ 767	$ 816	$ 975	681	816	590
Allowance for loan losses: Ending balance: individually evaluated for impairment					0	0	0
Allowance for loan losses: Ending balance: collectively evaluated for impairment					681	816	590
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://fasb.org/us-gaap/role/ref/legacyRef
-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://fasb.org/us-gaap/role/ref/legacyRef
-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://fasb.org/us-gaap/role/ref/legacyRef
-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://fasb.org/us-gaap/role/ref/legacyRef
-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://fasb.org/us-gaap/role/ref/legacyRef
-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://fasb.org/us-gaap/role/ref/legacyRef
-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://fasb.org/us-gaap/role/ref/legacyRef
-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://fasb.org/us-gaap/role/ref/legacyRef
-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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04.11)
-URI http://asc.fasb.org/extlink&oid=114873765&loc=SL114874048-224260

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-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: