XML 25 R15.htm IDEA: XBRL DOCUMENT v3.23.3
Segment Reporting
 9 Months Ended
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 thousandsBankingInsuranceTotal
2023   
Interest income and other income from external customers$28,080 $2,451 $30,531 
Interest expense2,489 — 2,489 
Depreciation and amortization expense613 212 825 
Income before income taxes11,107 520 11,627 
Total assets2,369,705 18,817 2,388,522 
Capital expenditures68 — 68 
2022   
Interest income and other income from external customers$27,029 $2,202 $29,231 
Interest expense850 12 862 
Depreciation and amortization expense728 226 954 
Income before income taxes12,565 484 13,049 
Total assets2,634,037 20,116 2,654,153 
Capital expenditures475 11 486 
Segment information for the nine month periods ended September 30, 2023 and 2022, is as follows:
In thousandsBankingInsuranceTotal
2023   
Interest income and other income from external customers$81,638 $7,193 $88,831 
Interest expense4,529 — 4,529 
Depreciation and amortization expense1,925 634 2,559 
Income before income taxes33,508 1,595 35,103 
Total assets2,369,705 18,817 2,388,522 
Capital expenditures168 6 174 
2022
Interest income and other income from external customers$72,329 $6,210 $78,539 
Interest expense2,748 30 2,778 
Depreciation and amortization expense2,221 567 2,788 
Income before income taxes30,727 1,426 32,153 
Total assets2,634,037 20,116 2,654,153 
Capital expenditures1,178 28 1,206