XML 65 R55.htm IDEA: XBRL DOCUMENT
v3.23.3

Fair Value Measurements - Schedule of Carrying Amount, Fair Value and Placement in Fair Value Hierarchy (Details) - USD ($) $ in Thousands | Sep. 30, 2023 | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | --- | ---
Financial assets: |  |  |
Interest-bearing deposits with banks | $ 41,255 | $ 128,094 |
Equity securities with readily determinable fair values | 888 | 1,719 | $ 2,609
Debt securities available for sale | 435,559 | 553,554 |
Securities held to maturity | 53,843 | 58,078 |
Restricted investment in bank stocks | 5,477 | 1,629 |
Level 1 |  |  |
Financial assets: |  |  |
Cash and due from banks | 6,448 | 6,977 |
Interest-bearing deposits with banks | 41,255 | 128,094 |
Equity securities with readily determinable fair values | 888 | 1,719 |
Debt securities available for sale | 0 | 0 |
Securities held to maturity | 0 | 0 |
Loans held for sale |  | 0 |
Loans, net of allowance for credit losses | 0 | 0 |
Accrued interest receivable | 0 | 0 |
Restricted investment in bank stocks | 0 | 0 |
Financial liabilities: |  |  |
Demand deposits and savings | 0 | 0 |
Time deposits | 0 | 0 |
Short-term borrowings | 0 | 0 |
Long-term FHLB advances | 0 |  |
Trust preferred and subordinated debt | 0 | 0 |
Accrued interest payable | 0 | 0 |
Level 2 |  |  |
Financial assets: |  |  |
Cash and due from banks | 16,338 | 33,090 |
Interest-bearing deposits with banks | 0 | 0 |
Equity securities with readily determinable fair values | 0 | 0 |
Debt securities available for sale | 435,559 | 553,554 |
Securities held to maturity | 53,843 | 58,078 |
Loans held for sale |  | 123 |
Loans, net of allowance for credit losses | 0 | 0 |
Accrued interest receivable | 7,727 | 6,915 |
Restricted investment in bank stocks |  | 1,629 |
Financial liabilities: |  |  |
Demand deposits and savings | 1,556,838 | 1,905,845 |
Time deposits | 199,052 | 276,182 |
Short-term borrowings | 33,861 | 41,954 |
Long-term FHLB advances | 99,389 |  |
Trust preferred and subordinated debt | 18,037 | 18,648 |
Accrued interest payable | 448 | 51 |
Level 3 |  |  |
Financial assets: |  |  |
Cash and due from banks | 0 | 0 |
Interest-bearing deposits with banks | 0 | 0 |
Equity securities with readily determinable fair values | 0 | 0 |
Debt securities available for sale | 0 | 0 |
Securities held to maturity | 0 | 0 |
Loans held for sale |  | 0 |
Loans, net of allowance for credit losses | 1,526,341 | 1,458,556 |
Accrued interest receivable | 0 | 0 |
Restricted investment in bank stocks | 0 | 0 |
Financial liabilities: |  |  |
Demand deposits and savings | 0 | 0 |
Time deposits | 0 | 0 |
Short-term borrowings | 0 | 0 |
Long-term FHLB advances | 0 |  |
Trust preferred and subordinated debt | 0 | 0 |
Accrued interest payable | 0 | 0 |
Carrying Amount |  |  |
Financial assets: |  |  |
Cash and due from banks | 22,786 | 40,067 |
Interest-bearing deposits with banks | 41,255 | 128,094 |
Equity securities with readily determinable fair values | 888 | 1,719 |
Debt securities available for sale | 435,559 | 553,554 |
Securities held to maturity | 64,616 | 64,977 |
Loans held for sale |  | 123 |
Loans, net of allowance for credit losses | 1,596,702 | 1,520,749 |
Accrued interest receivable | 7,727 | 6,915 |
Restricted investment in bank stocks | 5,477 | 1,629 |
Financial liabilities: |  |  |
Demand deposits and savings | 1,738,090 | 1,905,845 |
Time deposits | 213,269 | 293,130 |
Short-term borrowings | 33,106 | 41,954 |
Long-term FHLB advances | 100,000 |  |
Trust preferred and subordinated debt | 20,282 | 21,000 |
Accrued interest payable | 448 | 51 |
Fair Value |  |  |
Financial assets: |  |  |
Cash and due from banks | 22,786 | 40,067 |
Interest-bearing deposits with banks | 41,255 | 128,094 |
Equity securities with readily determinable fair values | 888 | 1,719 |
Debt securities available for sale | 435,559 | 553,554 |
Securities held to maturity | 53,843 | 58,078 |
Loans held for sale |  | 123 |
Loans, net of allowance for credit losses | 1,526,341 | 1,458,556 |
Accrued interest receivable | 7,727 | 6,915 |
Restricted investment in bank stocks |  | 1,629 |
Financial liabilities: |  |  |
Demand deposits and savings | 1,556,838 | 1,905,845 |
Time deposits | 199,052 | 276,182 |
Short-term borrowings | 33,861 | 41,954 |
Long-term FHLB advances | 99,389 |  |
Trust preferred and subordinated debt | 18,037 | 18,648 |
Accrued interest payable | $ 448 | $ 51 |

X
- Definition Demand Deposits and Savings, Fair Value Disclosure + References No definition available. + Details
Name: | acnb_DemandDepositsandSavingsFairValueDisclosure
Namespace Prefix: | acnb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Equity interest in bank stocks. It does not have a readily determinable fair value because its ownership is restricted and it lacks a market (liquidity). + References No definition available. + Details
Name: | acnb_RestrictedInvestmentInBankStocks
Namespace Prefix: | acnb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Time Deposits, Fair Value Disclosure + References No definition available. + Details
Name: | acnb_TimeDepositsFairValueDisclosure
Namespace Prefix: | acnb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (aa) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481800/320-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481830/320-10-45-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(6)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479130/326-30-45-1 + Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References No definition available. + Details
Name: | us-gaap_CashAndCashEquivalentsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(1)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482736/825-10-45-1A + Details
Name: | us-gaap_EquitySecuritiesFvNiCurrentAndNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value of subordinated debt obligations including, but not limited to, subordinated loan, subordinated bond, subordinated debenture or junior debt. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisSubordinatedDebtObligations
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_FinancialInstrumentsFinancialLiabilitiesBalanceSheetGroupingsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Fair value of investment in debt security measured at amortized cost (held-to-maturity). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5A Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(6)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (aa) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5 + Details
Name: | us-gaap_HeldToMaturitySecuritiesFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition For banks and other depository institutions (including Federal Reserve Banks, if applicable): Interest-bearing deposits in other financial institutions for relatively short periods of time including, for example, certificates of deposits, which are presented separately from cash on the balance sheet. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481309/942-210-45-4 + Details
Name: | us-gaap_InterestBearingDepositsInBanks
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of interest payable on debt, including, but not limited to, trade payables. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(15)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.15(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 + Details
Name: | us-gaap_InterestPayableCurrentAndNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Carrying amount as of the balance sheet date of interest earned but not received. Also called accrued interest or accrued interest receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 310 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480833/946-310-45-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)(a)(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_InterestReceivable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of loans held-for-sale including, but not limited to, mortgage loans and finance receivables. + References No definition available. + Details
Name: | us-gaap_LoansHeldForSaleFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Publisher FASB -URI https://asc.fasb.org//310-10/tableOfContent + Details
Name: | us-gaap_LoansReceivableFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The fair value amount of long-term debt whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. + References No definition available. + Details
Name: | us-gaap_LongTermDebtFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents the amount of short-term debt existing as of the balance sheet date. + References No definition available. + Details
Name: | us-gaap_ShorttermDebtFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByMeasurementBasisAxis=us-gaap_CarryingReportedAmountFairValueDisclosureMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByMeasurementBasisAxis=us-gaap_EstimateOfFairValueFairValueDisclosureMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |