XML 41 R31.htm IDEA: XBRL DOCUMENT v3.23.3

Basis of Presentation and Nature of Operations (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) bank	Sep. 30, 2022 USD ($)	Jun. 30, 2023 USD ($)	Jan. 01, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
Business Acquisition [Line Items]
Number of community banking office locations, ACNB | bank			26
Allowance for credit losses on loans	$ 19,264	$ 17,952	$ 19,264	$ 17,952	$ 19,148	$ 17,861	$ 17,861	$ 18,943	$ 19,033
Allowance for unfunded commitments	1,962		1,962			92	92
Unfunded Loan Commitment
Business Acquisition [Line Items]
Allowance for credit losses on loans	2,000		2,000
Provision for Credit Losses	(171)	0	226	0
Financing Receivable Excluding Unfunded Commitments
Business Acquisition [Line Items]
Provision for Credit Losses	$ 250	$ 0	$ 74	$ 0
Revision of Prior Period, Adjustment
Business Acquisition [Line Items]
Adjustment						3,300
Allowance for credit losses on loans						1,618
Allowance for unfunded commitments						1,643
Impact of CECL adoption
Business Acquisition [Line Items]
Allowance for credit losses on loans						1,600	$ 1,618
Impact of CECL adoption | Financing Receivable Excluding Unfunded Commitments
Business Acquisition [Line Items]
Allowance for credit losses on loans						$ (1,600)
Adams, Cumberland, Franklin and York Counties, Pennsylvania
Business Acquisition [Line Items]
Number of community banking office locations, ACNB | bank			17
Carroll and Frederick Counties, Maryland
Business Acquisition [Line Items]
Number of community banking office locations, ACNB | bank			9

X

- Definition

Financing Receivable, Allowance for Credit Loss, Total Adjustment

+ References

No definition available.

+ Details

Name:	acnb_FinancingReceivableAllowanceForCreditLossTotalAdjustment
Namespace Prefix:	acnb_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Financing Receivable, Allowance For Unfunded Commitments

+ References

No definition available.

+ Details

Name:	acnb_FinancingReceivableAllowanceForUnfundedCommitments
Namespace Prefix:	acnb_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Number of Community Banking Offices, Parent

+ References

No definition available.

+ Details

Name:	acnb_NumberofCommunityBankingOfficesParent
Namespace Prefix:	acnb_
Data Type:	xbrli:integerItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479907/805-20-50-5

+ Details

Name:	us-gaap_BusinessAcquisitionLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(4))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-K (SK)
-Number 229
-Section 1405
-Paragraph (a)
-Subparagraph (1)
-Publisher SEC

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-K (SK)
-Number 229
-Section 1405
-Paragraph (a)
-Subparagraph (3)
-Publisher SEC

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-K (SK)
-Number 229
-Section 1405
-Paragraph (c)
-Publisher SEC

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479344/326-20-45-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(7)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 11B
-Subparagraph (c)(1)
-SubTopic 10
-Topic 310
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-13

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-13

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLosses
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of credit loss expense (reversal of expense) for financing receivable.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(11))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

+ Details

Name:	us-gaap_ProvisionForLoanLossesExpensed
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_UnfundedLoanCommitmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=acnb_FinancingReceivableExcludingUnfundedCommitmentsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_CumulativeEffectPeriodOfAdoptionAxis=srt_RestatementAdjustmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_StatementGeographicalAxis=acnb_AdamsCumberlandFranklinAndYorkCountiesPennsylvaniaMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_StatementGeographicalAxis=acnb_CarrollAndFrederickCountiesMarylandMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: