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Earnings Per Share and Restricted Stock	3 Months Ended
Earnings Per Share and Restricted Stock	Mar. 31, 2023
Earnings Per Share [Abstract]
Earnings Per Share and Restricted Stock	Earnings Per Share and Restricted Stock The Corporation has a simple capital structure. Basic earnings per share of common stock is computed based on 8,511,244 and 8,684,152 weighted average shares of common stock outstanding for the three months ended March 31, 2023 and 2022, respectively. Diluted earnings per share of common stock is computed based on 8,522,976 and 8,684,152 weighted average shares of common stock outstanding for the three months ended March 31, 2023 and 2022, respectively. At March 31, 2023 the Corporation had 35,500 unvested shares. The ACNB Corporation 2009 Restricted Stock Plan expired by its own terms after 10 years on February 24, 2019. No further shares may be issued under this plan. Of the 200,000 shares of common stock authorized under this plan, 25,945 shares were issued. The remaining 174,055 shares were transferred to the ACNB Corporation 2018 Omnibus Stock Incentive Plan. On May 1, 2018, shareholders approved and ratified the ACNB Corporation 2018 Omnibus Stock Incentive Plan, effective as of March 20, 2018, in which awards shall not exceed, in the aggregate, 400,000 shares of common stock, plus any shares that are authorized, but not issued, under the ACNB Corporation 2009 Restricted Stock Plan. As of March 31, 2023, 100,596 shares were issued under this plan, of which 42,899 were fully vested, none vested during the quarter, and the remaining 14,623 will vest over the next two years. The maximum number of shares that may yet be granted under this plan is 473,459. Plan expense is recognized over the vesting period of the stock issued under both plans. $495,000 and $243,000 of compensation expenses related to the grants were recognized during the three months ended March 31, 2023 and 2022, respectively.