XML 113 R100.htm IDEA: XBRL DOCUMENT
v3.22.0.1

ACQUISITION (Narrative) (Details) |  | 12 Months Ended
--- | --- | ---
Jan. 11, 2020 USD ($) bank $ / shares shares | Dec. 31, 2021 USD ($) bank | Dec. 31, 2020 USD ($)
Business Acquisition [Line Items] |  |  |
Goodwill Recorded in Acquisition |  | $ 42,108,000 | $ 42,108,000
Merger related expenses |  |  | $ 6,000,000
Interest rate fair value discount | $ 2,600,000 | (2,600,000) |
Credit fair value discount | 5,300,000 | $ (5,900,000) |
Liabilities, Fair Value Adjustment | $ 854,000 |  |
Core Deposits |  |  |
Business Acquisition [Line Items] |  |  |
Amortization period |  | 10 years |
Frederick County Bancorp, Inc. |  |  |
Business Acquisition [Line Items] |  |  |
Number of community banking office locations acquired | bank | 5 | 5 |
Fair value of total assets acquired | $ 443,400,000 |  |
Fair value of total loans acquired | 329,312,000 |  |
Fair value of total deposits acquired | 374,100,000 |  |
Goodwill Recorded in Acquisition | $ 22,528,000 |  |
ACNB's share price for purposes of calculation (in dollars per share) | $ / shares | $ 36.43 |  |
Loans receivable, gross amortized cost basis | $ 339,577,000 |  |
Interest rate fair value discount | (2,632,000) |  |
Credit fair value discount | $ (5,931,000) |  |
Frederick County Bancorp, Inc. | Core Deposits |  |  |
Business Acquisition [Line Items] |  |  |
Amortization period | 10 years |  |
Frederick County Bancorp, Inc. | Securities (Assets) |  |  |
Business Acquisition [Line Items] |  |  |
Liabilities, Fair Value Adjustment | $ 163,000 |  |
Frederick County Bancorp, Inc. | Bank Time Deposits |  |  |
Business Acquisition [Line Items] |  |  |
Liabilities, Fair Value Adjustment | $ 255,000 |  |
Common Stock | FCBI |  |  |
Business Acquisition [Line Items] |  |  |
Shares of common stock issued in acquisition (in shares) | shares | 1,590,547 |  |
Common Stock | Frederick County Bancorp, Inc. |  |  |
Business Acquisition [Line Items] |  |  |
Exchange ratio | shares | 0.9900 |  |
Shares of common stock issued in acquisition (in shares) | shares | 1,590,547 |  |

X
- Definition Business Acquisition, Equity Interest Issued or Issuable, Value Assigned Per Share + References No definition available. + Details
Name: | acnb_BusinessAcquisitionEquityInterestIssuedorIssuableValueAssignedPerShare
Namespace Prefix: | acnb_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Business Combination, Acquired Receivables, Credit Fair Value Adjustments + References No definition available. + Details
Name: | acnb_BusinessCombinationAcquiredReceivablesCreditFairValueAdjustments
Namespace Prefix: | acnb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Business Combination, Acquired Receivables, Interest Rate Fair Value Adjustments + References No definition available. + Details
Name: | acnb_BusinessCombinationAcquiredReceivablesInterestRateFairValueAdjustments
Namespace Prefix: | acnb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Business Combination, Equity Interest Issued or Issuable, Number of Shares Per Shareholder + References No definition available. + Details
Name: | acnb_BusinessCombinationEquityInterestIssuedorIssuableNumberofSharesPerShareholder
Namespace Prefix: | acnb_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets, Including Goodwill + References No definition available. + Details
Name: | acnb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedAssetsIncludingGoodwill
Namespace Prefix: | acnb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deposits acquired at the acquisition date. + References No definition available. + Details
Name: | acnb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedDeposits
Namespace Prefix: | acnb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Number of Community Banking Offices, Acquired + References No definition available. + Details
Name: | acnb_NumberofCommunityBankingOfficesAcquired
Namespace Prefix: | acnb_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of addition (reduction) to the amount at which an asset could be incurred (settled) in a current transaction between willing parties. + References No definition available. + Details
Name: | us-gaap_AssetsFairValueAdjustment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Number of shares of equity interests issued or issuable to acquire entity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b)(4) -URI http://asc.fasb.org/extlink&oid=120321790&loc=d3e6927-128479 + Details
Name: | us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_BusinessAcquisitionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition For receivables acquired in a business combination, excluding certain loans and debt securities acquired in a transfer (as defined), this element represents the gross contractual amounts receivable, by major class of receivable, such as loans, direct finance leases (as defined), and any other class of receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationAcquiredReceivablesGrossContractualAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Costs incurred to effect a business combination which have been expensed during the period. Such costs could include business integration costs, systems integration and conversion costs, and severance and other employee-related costs. + References No definition available. + Details
Name: | us-gaap_BusinessCombinationIntegrationRelatedCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(10)(1)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=120320667&loc=SL49117168-202975 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 852 -SubTopic 10 -Section 55 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=99380562&loc=d3e13770-109266 + Details
Name: | us-gaap_Goodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of addition (reduction) to the amount at which a liability could be incurred (settled) in a current transaction between willing parties. + References No definition available. + Details
Name: | us-gaap_LiabilitiesFairValueAdjustment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CoreDepositsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=acnb_FrederickCountyBancorpInc.Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=us-gaap_SecuritiesAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=us-gaap_BankTimeDepositsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_EquityInterestIssuedOrIssuableByTypeAxis=us-gaap_CommonStockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=acnb_FCBIMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |