INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS	12 Months Ended
Dec. 31, 2020
Real Estate Partnership Investment Subsidiaries, Net Income (Loss) before Tax [Abstract]
INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS	INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPSACNB Corporation is a limited partner in three partnerships, whose purpose is to develop, manage and operate residential low-income properties. At December 31, 2020 and 2019, the carrying value of these investments was approximately $1,380,000 and $1,506,000, respectively.

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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-URI http://asc.fasb.org/topic&trid=2196965

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