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SEGMENT AND RELATED INFORMATION
 12 Months Ended
Dec. 31, 2022
Segment Reporting [Abstract]  
SEGMENT AND RELATED INFORMATION SEGMENT AND RELATED INFORMATIONThe 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 2022 and 2021 is as follows:
In thousandsBankingInsuranceTotal
2022   
Interest income and other income from external customers$101,240 $7,616 $108,856 
Interest expense3,591 33 3,624 
Depreciation and amortization expense2,995 801 3,796 
Income before income taxes43,639 1,312 44,951 
Total assets2,505,353 20,154 2,525,507 
Capital expenditures1,783 28 1,811 
2021   
Interest income and other income from external customers$95,007 $5,928 $100,935 
Interest expense6,915 — 6,915 
Depreciation and amortization expense3,069 372 3,441 
Income before income taxes34,099 920 35,019 
Total assets2,774,449 12,538 2,786,987 
Capital expenditures1,561 15 1,576