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Segment Reporting
 9 Months Ended
Sep. 30, 2022
Segment Reporting [Abstract]  
Segment Reporting Segment Reporting
 
The Corporation has two reporting segments, the Bank and ACNB Insurance Services, Inc. ACNB Insurance Services, Inc., is managed separately from the banking segment, which includes the Bank and related financial services that the Corporation offers through its banking subsidiary. ACNB Insurance Services, Inc., offers a broad range of property and casualty, life, and health insurance to both commercial and individual clients.

Segment information for the nine month periods ended September 30, 2022 and 2021, is as follows:
In thousandsBankingInsuranceTotal
2022   
Net interest income and other income from external customers$69,551 $6,210 $75,761 
Income before income taxes30,727 1,426 32,153 
Total assets2,634,037 20,116 2,654,153 
Capital expenditures1,178 28 1,206 
2021
Net interest income and other income from external customers$66,309 $4,728 $71,037 
Income before income taxes28,416 1,077 29,493 
Total assets2,780,109 12,683 2,792,792 
Capital expenditures530 — 530 

Segment information for the three month periods ended September 30, 2022 and 2021, is as follows:
In thousandsBankingInsuranceTotal
2022   
Net interest income and other income from external customers$26,167 $2,202 $28,369 
Income before income taxes12,565 484 13,049 
Total assets2,634,037 20,116 2,654,153 
Capital expenditures475 11 486 
2021   
Net interest income and other income from external customers$21,755 $1,519 $23,274 
Income before income taxes8,989 309 9,298 
Total assets2,780,109 12,683 2,792,792 
Capital expenditures277 — 277