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INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS | 12 Months Ended
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Dec. 31, 2019
Real Estate Partnership Investment Subsidiaries, Net Income (Loss) before Tax [Abstract] |
INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS | INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS ACNB Corporation is a limited partner in three partnerships, whose purpose is to develop, manage and operate residential low-income properties. At December 31, 2019 and 2018, the carrying value of these investments was approximately $1,506,000 and $1,871,000, respectively.

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- Definition The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.3A-04) -URI http://asc.fasb.org/extlink&oid=116822174&loc=d3e355119-122828 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -URI http://asc.fasb.org/topic&trid=2196965 + Details
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