XML 70 R59.htm IDEA: XBRL DOCUMENT
v3.21.2

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, 2021 | Sep. 30, 2020 | Sep. 30, 2021 | Sep. 30, 2020 | Dec. 31, 2020
Allowance for Loan Losses [Roll Forward] |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | $ 20,207 | $ 18,353 | $ 20,226 | $ 13,835 |
Charge-offs | (1,097) | (752) | (1,192) | (2,876) |
Recoveries | 31 | 49 | 57 | 141 |
Provisions (credits) | 0 | 1,550 | 50 | 8,100 |
Allowance for Loan Losses, Ending Balance | 19,141 | 19,200 | 19,141 | 19,200 |
Allowance for Loan Losses, Ending Balance | 19,141 | 19,200 | 19,141 | 19,200 | $ 20,226
Allowance for loan losses: Ending balance: individually evaluated for impairment | 1,340 | 236 | 1,340 | 236 | 1,382
Allowance for loan losses: Ending balance: collectively evaluated for impairment | 17,801 | 18,964 | 17,801 | 18,964 | 18,844
Loans Receivable, Ending balance | 1,486,886 | 1,700,883 | 1,486,886 | 1,700,883 | 1,637,784
Loans receivables: Ending balance: individually evaluated for impairment | 9,218 | 10,592 | 9,218 | 10,592 | 10,721
Loans Receivable: Ending balance: collectively evaluated for impairment | 1,477,668 | 1,690,291 | 1,477,668 | 1,690,291 | 1,627,063
Commercial and Industrial |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 4,630 | 2,656 | 4,037 | 2,400 |
Charge-offs | (1,073) | (14) | (1,105) | (2,048) |
Recoveries | 14 | 3 | 30 | 78 |
Provisions (credits) | (422) | 430 | 187 | 2,645 |
Allowance for Loan Losses, Ending Balance | 3,149 | 3,075 | 3,149 | 3,075 |
Allowance for Loan Losses, Ending Balance | 3,149 | 3,075 | 3,149 | 3,075 | 4,037
Allowance for loan losses: Ending balance: individually evaluated for impairment | 883 | 23 | 883 | 23 | 1,224
Allowance for loan losses: Ending balance: collectively evaluated for impairment | 2,266 | 3,052 | 2,266 | 3,052 | 2,813
Loans Receivable, Ending balance | 194,845 | 345,011 | 194,845 | 345,011 | 320,154
Loans receivables: Ending balance: individually evaluated for impairment | 1,523 | 46 | 1,523 | 46 | 2,031
Loans Receivable: Ending balance: collectively evaluated for impairment | 193,322 | 344,965 | 193,322 | 344,965 | 318,123
Commercial Real Estate |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 10,127 | 8,135 | 9,569 | 6,693 |
Charge-offs | 0 | (675) | 0 | (675) |
Recoveries | 0 | 0 | 0 | 6 |
Provisions (credits) | 457 | 2,272 | 1,015 | 3,708 |
Allowance for Loan Losses, Ending Balance | 10,584 | 9,732 | 10,584 | 9,732 |
Allowance for Loan Losses, Ending Balance | 10,584 | 9,732 | 10,584 | 9,732 | 9,569
Allowance for loan losses: Ending balance: individually evaluated for impairment | 457 | 213 | 457 | 213 | 158
Allowance for loan losses: Ending balance: collectively evaluated for impairment | 10,127 | 9,519 | 10,127 | 9,519 | 9,411
Loans Receivable, Ending balance | 785,207 | 754,074 | 785,207 | 754,074 | 744,627
Loans receivables: Ending balance: individually evaluated for impairment | 7,695 | 10,445 | 7,695 | 10,445 | 8,589
Loans Receivable: Ending balance: collectively evaluated for impairment | 777,512 | 743,629 | 777,512 | 743,629 | 736,038
Commercial Real Estate Construction |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 457 | 251 | 503 | 298 |
Charge-offs | 0 | 0 | 0 | 0 |
Recoveries | 0 | 0 | 0 | 0 |
Provisions (credits) | 54 | 222 | 8 | 175 |
Allowance for Loan Losses, Ending Balance | 511 | 473 | 511 | 473 |
Allowance for Loan Losses, Ending Balance | 511 | 473 | 511 | 473 | 503
Allowance for loan losses: Ending balance: individually evaluated for impairment | 0 | 0 | 0 | 0 | 0
Allowance for loan losses: Ending balance: collectively evaluated for impairment | 511 | 473 | 511 | 473 | 503
Loans Receivable, Ending balance | 43,807 | 50,367 | 43,807 | 50,367 | 53,902
Loans receivables: Ending balance: individually evaluated for impairment | 0 | 0 | 0 | 0 | 0
Loans Receivable: Ending balance: collectively evaluated for impairment | 43,807 | 50,367 | 43,807 | 50,367 | 53,902
Residential Mortgage |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 2,976 | 3,074 | 3,395 | 2,555 |
Charge-offs | 0 | 0 | 0 | 0 |
Recoveries | 0 | 0 | 0 | 0 |
Provisions (credits) | 391 | 504 | (28) | 1,023 |
Allowance for Loan Losses, Ending Balance | 3,367 | 3,578 | 3,367 | 3,578 |
Allowance for Loan Losses, Ending Balance | 3,367 | 3,578 | 3,367 | 3,578 | 3,395
Allowance for loan losses: Ending balance: individually evaluated for impairment | 0 | 0 | 0 | 0 | 0
Allowance for loan losses: Ending balance: collectively evaluated for impairment | 3,367 | 3,578 | 3,367 | 3,578 | 3,395
Loans Receivable, Ending balance | 356,882 | 428,480 | 356,882 | 428,480 | 401,340
Loans receivables: Ending balance: individually evaluated for impairment | 0 | 101 | 0 | 101 | 101
Loans Receivable: Ending balance: collectively evaluated for impairment | 356,882 | 428,379 | 356,882 | 428,379 | 401,239
Home Equity Lines of Credit |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 573 | 661 | 693 | 619 |
Charge-offs | (22) | 0 | (22) | 0 |
Recoveries | 0 | 28 | 0 | 29 |
Provisions (credits) | 50 | 58 | (70) | 99 |
Allowance for Loan Losses, Ending Balance | 601 | 747 | 601 | 747 |
Allowance for Loan Losses, Ending Balance | 601 | 747 | 601 | 747 | 693
Allowance for loan losses: Ending balance: individually evaluated for impairment | 0 | 0 | 0 | 0 | 0
Allowance for loan losses: Ending balance: collectively evaluated for impairment | 601 | 747 | 601 | 747 | 693
Loans Receivable, Ending balance | 94,604 | 109,293 | 94,604 | 109,293 | 104,610
Loans receivables: Ending balance: individually evaluated for impairment | 0 | 0 | 0 | 0 | 0
Loans Receivable: Ending balance: collectively evaluated for impairment | 94,604 | 109,293 | 94,604 | 109,293 | 104,610
Consumer |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 461 | 661 | 648 | 650 |
Charge-offs | (2) | (63) | (65) | (153) |
Recoveries | 17 | 18 | 27 | 28 |
Provisions (credits) | (19) | 134 | (153) | 225 |
Allowance for Loan Losses, Ending Balance | 457 | 750 | 457 | 750 |
Allowance for Loan Losses, Ending Balance | 457 | 750 | 457 | 750 | 648
Allowance for loan losses: Ending balance: individually evaluated for impairment | 0 | 0 | 0 | 0 | 0
Allowance for loan losses: Ending balance: collectively evaluated for impairment | 457 | 750 | 457 | 750 | 648
Loans Receivable, Ending balance | 11,541 | 13,658 | 11,541 | 13,658 | 13,151
Loans receivables: Ending balance: individually evaluated for impairment | 0 | 0 | 0 | 0 | 0
Loans Receivable: Ending balance: collectively evaluated for impairment | 11,541 | 13,658 | 11,541 | 13,658 | 13,151
Unallocated |  |  |  |  |
Allowance for Loan Losses [Roll Forward] |  |  |  |  |
Allowance for Loan Losses, Beginning Balance | 983 | 2,915 | 1,381 | 620 |
Charge-offs | 0 | 0 | 0 | 0 |
Recoveries | 0 | 0 | 0 | 0 |
Provisions (credits) | (511) | (2,070) | (909) | 225 |
Allowance for Loan Losses, Ending Balance | 472 | 845 | 472 | 845 |
Allowance for Loan Losses, Ending Balance | 472 | 845 | 472 | 845 | 1,381
Allowance for loan losses: Ending balance: individually evaluated for impairment | 0 | 0 | 0 | 0 | 0
Allowance for loan losses: Ending balance: collectively evaluated for impairment | 472 | 845 | 472 | 845 | 1,381
Loans Receivable, Ending balance | 0 | 0 | 0 | 0 | 0
Loans receivables: Ending balance: individually evaluated for impairment | 0 | 0 | 0 | 0 | 0
Loans Receivable: Ending balance: collectively evaluated for impairment | $ 0 | $ 0 | $ 0 | $ 0 | $ 0

X
- Definition Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement. + 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=123577603&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(2)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=124255206&loc=SL82895884-210446 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (3) Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (c) Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (1) + 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=123577603&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=123577603&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 increase in allowance for credit loss on financing receivable from recovery. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 79 -URI http://asc.fasb.org/extlink&oid=124267575&loc=SL82922352-210448 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 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)(4) -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of writeoff of financing receivable, charged against allowance for credit loss. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 Reference 2: 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=123577603&loc=SL6953423-111524 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 79 -URI http://asc.fasb.org/extlink&oid=124267575&loc=SL82922352-210448 + 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=123577603&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=123577603&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 for credit loss, of financing receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953401-111524 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 79 -URI http://asc.fasb.org/extlink&oid=124267575&loc=SL82922352-210448 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=124255206&loc=SL82895884-210446 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 80 -URI http://asc.fasb.org/extlink&oid=124267575&loc=SL82922355-210448 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (1) Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (2) Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1404 -Paragraph (a) + Details
Name: | us-gaap_NotesReceivableGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of credit loss expense (reversal of expense) for financing receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -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=120399700&loc=SL114874048-224260 + Details
Name: | us-gaap_ProvisionForLoanLossesExpensed
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: |