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Segment Reporting
 6 Months Ended
Jun. 30, 2023
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 six month periods ended June 30, 2023 and 2022, is as follows:
In thousandsBankingInsuranceTotal
2023   
Interest income and other income from external customers$53,558 $4,742 $58,300 
Interest expense2,040 — 2,040 
Depreciation and amortization expense1,312 422 1,734 
Income before income taxes22,401 1,075 23,476 
Total assets2,358,549 19,602 2,378,151 
Capital expenditures100 6 106 
2022
Interest income and other income from external customers$45,300 $4,008 $49,308 
Interest expense1,898 18 1,916 
Depreciation and amortization expense1,493 341 1,834 
Income before income taxes18,162 942 19,104 
Total assets2,663,184 19,978 2,683,162 
Capital expenditures703 17 720 
Segment information for the three month periods ended June 30, 2023 and 2022, is as follows:
In thousandsBankingInsuranceTotal
2023   
Interest income and other income from external customers$26,567 $2,840 $29,407 
Interest expense1,223 — 1,223 
Depreciation and amortization expense639 212 851 
Income before income taxes11,109 946 12,055 
Total assets2,358,549 19,602 2,378,151 
Capital expenditures48 — 48 
2022   
Interest income and other income from external customers$23,964 $2,808 $26,772 
Interest expense880 12 892 
Depreciation and amortization expense745 210 955 
Income before income taxes9,806 1,068 10,874 
Total assets2,663,184 19,978 2,683,162 
Capital expenditures383 6 389