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Segment Reporting | 9 Months Ended
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Sep. 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 three month periods ended September 30, 2023 and 2022, is as follows:
In thousands |  | Banking |  | Insurance |  | Total
2023 |  |  |  |  |  |
Interest income and other income from external customers |  | $ | 28,080 |  |  | $ | 2,451 |  |  | $ | 30,531 |
Interest expense |  | 2,489 |  |  | — |  |  | 2,489 |
Depreciation and amortization expense |  | 613 |  |  | 212 |  |  | 825 |
Income before income taxes |  | 11,107 |  |  | 520 |  |  | 11,627 |
Total assets |  | 2,369,705 |  |  | 18,817 |  |  | 2,388,522 |
Capital expenditures |  | 68 |  |  | — |  |  | 68 |
2022 |  |  |  |  |  |
Interest income and other income from external customers |  | $ | 27,029 |  |  | $ | 2,202 |  |  | $ | 29,231 |
Interest expense |  | 850 |  |  | 12 |  |  | 862 |
Depreciation and amortization expense |  | 728 |  |  | 226 |  |  | 954 |
Income before income taxes |  | 12,565 |  |  | 484 |  |  | 13,049 |
Total assets |  | 2,634,037 |  |  | 20,116 |  |  | 2,654,153 |
Capital expenditures |  | 475 |  |  | 11 |  |  | 486 |
Segment information for the nine month periods ended September 30, 2023 and 2022, is as follows:
In thousands |  | Banking |  | Insurance |  | Total
2023 |  |  |  |  |  |
Interest income and other income from external customers |  | $ | 81,638 |  |  | $ | 7,193 |  |  | $ | 88,831 |
Interest expense |  | 4,529 |  |  | — |  |  | 4,529 |
Depreciation and amortization expense |  | 1,925 |  |  | 634 |  |  | 2,559 |
Income before income taxes |  | 33,508 |  |  | 1,595 |  |  | 35,103 |
Total assets |  | 2,369,705 |  |  | 18,817 |  |  | 2,388,522 |
Capital expenditures |  | 168 |  |  | 6 |  |  | 174 |
2022 |  |  |  |  |  |
Interest income and other income from external customers |  | $ | 72,329 |  |  | $ | 6,210 |  |  | $ | 78,539 |
Interest expense |  | 2,748 |  |  | 30 |  |  | 2,778 |
Depreciation and amortization expense |  | 2,221 |  |  | 567 |  |  | 2,788 |
Income before income taxes |  | 30,727 |  |  | 1,426 |  |  | 32,153 |
Total assets |  | 2,634,037 |  |  | 20,116 |  |  | 2,654,153 |
Capital expenditures |  | 1,178 |  |  | 28 |  |  | 1,206 |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-15 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//280/tableOfContent Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 26 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-26 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 34 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-34 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 + Details
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