XML 63 R52.htm IDEA: XBRL DOCUMENT
v3.19.1

Loans - Schedule of Allowance for Loan Losses and Recorded Investment in Financing Receivables (Details) - USD ($) $ in Thousands | 3 Months Ended |  |  |
--- | --- | --- | --- | ---
Mar. 31, 2019 | Mar. 31, 2018 | Mar. 31, 2019 | Dec. 31, 2018 | Mar. 31, 2018
Allowance for Loan Losses [Roll Forward] |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | $ 13,964 | $ 13,976 |  |  |
Charge-offs | (132) | (826) |  |  |
Recoveries | 38 | 17 |  |  |
Provisions | 150 | 250 |  |  |
Allowance for Loan Losses, Ending Balance | 14,020 | 13,417 |  |  |
Allowance for Loan Losses, Ending Balance | 13,964 | 13,976 | $ 14,020 | $ 13,964 | $ 13,417
Allowance for loan losses: Ending balance: individually evaluated for impairment |  |  | 0 | 0 | 517
Allowance for loan losses: Ending balance: collectively evaluated for impairment |  |  | 14,020 | 13,964 | 12,900
Total Loans Receivable |  |  | 1,301,335 | 1,302,465 | 1,237,754
Loans receivables: Ending balance: individually evaluated for impairment |  |  | 7,191 | 7,300 | 8,456
Loans Receivable: Ending balance: collectively evaluated for impairment |  |  | 1,294,144 | 1,295,165 | 1,229,298
Commercial and Industrial |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 2,597 | 3,219 |  |  |
Charge-offs | (31) | (389) |  |  |
Recoveries | 14 | 7 |  |  |
Provisions | 40 | 137 |  |  |
Allowance for Loan Losses, Ending Balance | 2,620 | 2,974 |  |  |
Allowance for Loan Losses, Ending Balance | 2,597 | 3,219 | 2,620 | 2,597 | 2,974
Allowance for loan losses: Ending balance: individually evaluated for impairment |  |  | 0 | 0 | 517
Allowance for loan losses: Ending balance: collectively evaluated for impairment |  |  | 2,620 | 2,597 | 2,457
Total Loans Receivable |  |  | 175,309 | 174,182 | 162,463
Loans receivables: Ending balance: individually evaluated for impairment |  |  | 0 | 0 | 1,046
Loans Receivable: Ending balance: collectively evaluated for impairment |  |  | 175,309 | 174,182 | 161,417
Commercial Real Estate |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 6,208 | 5,228 |  |  |
Charge-offs | 0 | (33) |  |  |
Recoveries | 0 | 0 |  |  |
Provisions | 70 | 260 |  |  |
Allowance for Loan Losses, Ending Balance | 6,278 | 5,455 |  |  |
Allowance for Loan Losses, Ending Balance | 6,208 | 5,228 | 6,278 | 6,208 | 5,455
Allowance for loan losses: Ending balance: individually evaluated for impairment |  |  | 0 | 0 | 0
Allowance for loan losses: Ending balance: collectively evaluated for impairment |  |  | 6,278 | 6,208 | 5,455
Total Loans Receivable |  |  | 544,273 | 548,923 | 509,747
Loans receivables: Ending balance: individually evaluated for impairment |  |  | 6,654 | 6,763 | 7,309
Loans Receivable: Ending balance: collectively evaluated for impairment |  |  | 537,619 | 542,160 | 502,438
Commercial Real Estate Construction |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 203 | 126 |  |  |
Charge-offs | 0 | 0 |  |  |
Recoveries | 0 | 0 |  |  |
Provisions | 38 | 9 |  |  |
Allowance for Loan Losses, Ending Balance | 241 | 135 |  |  |
Allowance for Loan Losses, Ending Balance | 203 | 126 | 241 | 203 | 135
Allowance for loan losses: Ending balance: individually evaluated for impairment |  |  | 0 | 0 | 0
Allowance for loan losses: Ending balance: collectively evaluated for impairment |  |  | 241 | 203 | 135
Total Loans Receivable |  |  | 29,726 | 20,298 | 21,073
Loans receivables: Ending balance: individually evaluated for impairment |  |  | 0 | 0 | 0
Loans Receivable: Ending balance: collectively evaluated for impairment |  |  | 29,726 | 20,298 | 21,073
Residential Mortgage |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 2,814 | 3,226 |  |  |
Charge-offs | (6) | (383) |  |  |
Recoveries | 1 | 10 |  |  |
Provisions | (72) | 83 |  |  |
Allowance for Loan Losses, Ending Balance | 2,737 | 2,936 |  |  |
Allowance for Loan Losses, Ending Balance | 2,814 | 3,226 | 2,737 | 2,814 | 2,936
Allowance for loan losses: Ending balance: individually evaluated for impairment |  |  | 0 | 0 | 0
Allowance for loan losses: Ending balance: collectively evaluated for impairment |  |  | 2,737 | 2,814 | 2,936
Total Loans Receivable |  |  | 426,426 | 434,299 | 423,944
Loans receivables: Ending balance: individually evaluated for impairment |  |  | 537 | 537 | 101
Loans Receivable: Ending balance: collectively evaluated for impairment |  |  | 425,889 | 433,762 | 423,843
Home Equity Lines of Credit |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 611 | 612 |  |  |
Charge-offs | (51) | 0 |  |  |
Recoveries | 0 | 0 |  |  |
Provisions | 56 | (19) |  |  |
Allowance for Loan Losses, Ending Balance | 616 | 593 |  |  |
Allowance for Loan Losses, Ending Balance | 611 | 612 | 616 | 611 | 593
Allowance for loan losses: Ending balance: individually evaluated for impairment |  |  | 0 | 0 | 0
Allowance for loan losses: Ending balance: collectively evaluated for impairment |  |  | 616 | 611 | 593
Total Loans Receivable |  |  | 111,333 | 110,363 | 104,492
Loans receivables: Ending balance: individually evaluated for impairment |  |  | 0 | 0 | 0
Loans Receivable: Ending balance: collectively evaluated for impairment |  |  | 111,333 | 110,363 | 104,492
Consumer |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 692 | 749 |  |  |
Charge-offs | (44) | (21) |  |  |
Recoveries | 23 | 0 |  |  |
Provisions | 26 | (3) |  |  |
Allowance for Loan Losses, Ending Balance | 697 | 725 |  |  |
Allowance for Loan Losses, Ending Balance | 692 | 749 | 697 | 692 | 725
Allowance for loan losses: Ending balance: individually evaluated for impairment |  |  | 0 | 0 | 0
Allowance for loan losses: Ending balance: collectively evaluated for impairment |  |  | 697 | 692 | 725
Total Loans Receivable |  |  | 14,268 | 14,400 | 16,035
Loans receivables: Ending balance: individually evaluated for impairment |  |  | 0 | 0 | 0
Loans Receivable: Ending balance: collectively evaluated for impairment |  |  | 14,268 | 14,400 | 16,035
Unallocated |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 839 | 816 |  |  |
Charge-offs | 0 | 0 |  |  |
Recoveries | 0 | 0 |  |  |
Provisions | (8) | (217) |  |  |
Allowance for Loan Losses, Ending Balance | 831 | 599 |  |  |
Allowance for Loan Losses, Ending Balance | $ 839 | $ 816 | 831 | 839 | 599
Allowance for loan losses: Ending balance: individually evaluated for impairment |  |  | 0 | 0 | 0
Allowance for loan losses: Ending balance: collectively evaluated for impairment |  |  | 831 | 839 | 599
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: |