XML 113 R45.htm IDEA: XBRL DOCUMENT v3.22.2.2

Loans - Schedule of Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	$ 1,527,128	$ 1,468,427	$ 1,486,886
Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,453,016	1,365,490
Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	63,584	88,988
Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	10,528	13,949
Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	176,692	179,567	194,845
Commercial and industrial | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	170,472	169,636
Commercial and industrial | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	4,723	7,104
Commercial and industrial | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,497	2,827
Commercial and industrial | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	823,827	786,255	785,207
Commercial real estate | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	767,666	708,915
Commercial real estate | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	48,528	68,058
Commercial real estate | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	7,633	9,282
Commercial real estate | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	66,189	50,000	43,807
Commercial real estate construction | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	62,878	46,230
Commercial real estate construction | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	3,311	3,770
Commercial real estate construction | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Commercial real estate construction | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	360,661	349,125	356,882
Residential mortgage | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	353,436	338,419
Residential mortgage | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	6,319	9,136
Residential mortgage | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	906	1,570
Residential mortgage | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	87,555	92,762	94,604
Home equity lines of credit | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	86,360	91,585
Home equity lines of credit | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	703	920
Home equity lines of credit | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	492	257
Home equity lines of credit | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	12,204	10,718	$ 11,541
Consumer | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	12,204	10,705
Consumer | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Consumer | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	13
Consumer | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,245,583	1,145,034
Originated Loans | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,190,370	1,064,731
Originated Loans | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	48,673	69,514
Originated Loans | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	6,540	10,789
Originated Loans | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Originated Loans | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	147,080	147,513
Originated Loans | Commercial and industrial | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	142,182	139,908
Originated Loans | Commercial and industrial | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	3,526	5,549
Originated Loans | Commercial and industrial | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,372	2,056
Originated Loans | Commercial and industrial | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Originated Loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	628,653	566,098
Originated Loans | Commercial real estate | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	584,297	500,978
Originated Loans | Commercial real estate | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	39,261	56,462
Originated Loans | Commercial real estate | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	5,095	8,658
Originated Loans | Commercial real estate | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Originated Loans | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	60,597	42,661
Originated Loans | Commercial real estate construction | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	59,067	41,002
Originated Loans | Commercial real estate construction | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,530	1,659
Originated Loans | Commercial real estate construction | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Originated Loans | Commercial real estate construction | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Originated Loans | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	324,514	304,077
Originated Loans | Residential mortgage | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	320,751	299,041
Originated Loans | Residential mortgage | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	3,690	4,961
Originated Loans | Residential mortgage | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	73	75
Originated Loans | Residential mortgage | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Originated Loans | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	73,489	74,977
Originated Loans | Home equity lines of credit | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	72,823	74,094
Originated Loans | Home equity lines of credit | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	666	883
Originated Loans | Home equity lines of credit | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Originated Loans | Home equity lines of credit | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Originated Loans | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	11,250	9,708
Originated Loans | Consumer | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	11,250	9,708
Originated Loans | Consumer | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Originated Loans | Consumer | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Originated Loans | Consumer | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	281,545	323,393
Acquired Loans | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	262,646	300,759
Acquired Loans | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	14,911	19,474
Acquired Loans | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	3,988	3,160
Acquired Loans | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Acquired Loans | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	29,612	32,054
Acquired Loans | Commercial and industrial | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	28,290	29,728
Acquired Loans | Commercial and industrial | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,197	1,555
Acquired Loans | Commercial and industrial | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	125	771
Acquired Loans | Commercial and industrial | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Acquired Loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	195,174	220,157
Acquired Loans | Commercial real estate | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	183,369	207,937
Acquired Loans | Commercial real estate | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	9,267	11,596
Acquired Loans | Commercial real estate | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	2,538	624
Acquired Loans | Commercial real estate | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Acquired Loans | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	5,592	7,339
Acquired Loans | Commercial real estate construction | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	3,811	5,228
Acquired Loans | Commercial real estate construction | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,781	2,111
Acquired Loans | Commercial real estate construction | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Acquired Loans | Commercial real estate construction | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Acquired Loans | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	36,147	45,048
Acquired Loans | Residential mortgage | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	32,685	39,378
Acquired Loans | Residential mortgage | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	2,629	4,175
Acquired Loans | Residential mortgage | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	833	1,495
Acquired Loans | Residential mortgage | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Acquired Loans | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	14,066	17,785
Acquired Loans | Home equity lines of credit | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	13,537	17,491
Acquired Loans | Home equity lines of credit | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	37	37
Acquired Loans | Home equity lines of credit | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	492	257
Acquired Loans | Home equity lines of credit | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Acquired Loans | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	954	1,010
Acquired Loans | Consumer | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	954	997
Acquired Loans | Consumer | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	0
Acquired Loans | Consumer | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0	13
Acquired Loans | Consumer | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	$ 0	$ 0

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_FinancingReceivableAllowanceForCreditLossesLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Amortized cost, before allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease.

+ 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 https://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 https://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 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3)(b))
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 14
-URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 45
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=124255206&loc=SL82895884-210446

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 5
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 55
-Paragraph 80
-URI https://asc.fasb.org/extlink&oid=124267575&loc=SL82922355-210448

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher SEC
-Name Regulation S-K (SK)
-Number 229
-Section 1405
-Paragraph (a)
-Subparagraph (1)

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher SEC
-Name Regulation S-K (SK)
-Number 229
-Section 1405
-Paragraph (a)
-Subparagraph (2)

Reference 10: 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

- Details

Name:	us-gaap_InternalCreditAssessmentAxis=us-gaap_PassMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InternalCreditAssessmentAxis=us-gaap_SpecialMentionMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InternalCreditAssessmentAxis=us-gaap_SubstandardMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InternalCreditAssessmentAxis=us-gaap_DoubtfulMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

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_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=acnb_OriginatedLoansMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=acnb_AcquiredLoansMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: