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Earnings Per Share and Restricted Stock | 9 Months Ended
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Sep. 30, 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 calculated as net income available to common shareholders divided by the weighted average number of shares outstanding less unvested restricted stock at the end of the period. Diluted earnings per share is calculated as net income available to common shareholders divided by the weighted average number of shares outstanding.
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2023 |  | 2022 |  | 2023 |  | 2022
Weighted average shares outstanding (basic) |  | 8,517,917 |  |  | 8,587,826 |  |  | 8,518,006 |  |  | 8,658,972 |
Dilutive effect of unvested shares |  | 33,628 |  |  | — |  |  | 26,726 |  |  | — |
Weighted average shares outstanding (diluted) |  | 8,551,545 |  |  | 8,587,826 |  |  | 8,544,732 |  |  | 8,658,972 |
Per share: |  |  |  |  |  |  |  |
Basic |  | $ | 1.06 |  |  | $ | 1.20 |  |  | $ | 3.24 |  |  | $ | 2.95 |
Diluted |  | 1.06 |  |  | 1.20 |  |  | 3.23 |  |  | 2.95 |
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 were authorized, but not issued, under the ACNB Corporation 2009 Restricted Stock Plan. 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. The remaining 174,055 shares were transferred to the ACNB Corporation 2018 Omnibus Stock Incentive Plan. As of September 30, 2023, 100,746 shares were issued under this plan, of which 33,100 were unvested. Plan expense is recognized over the vesting period of the stock issued and resulted in $265 thousand and $116 thousand of compensation expense during the three months ended September 30, 2023 and 2022, respectively, and $1.0 million and $474 thousand of compensation expenses during the nine months ended September 30, 2023 and 2022, respectively.

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- Definition Earnings Per Share and Disclosure of Compensation Related Costs, Share-based Payments [Text Block] + References No definition available. + Details
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