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ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Statements of Income) (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Condensed Financial Statements, Captions [Line Items] |  |
Gain on sale of securities | $ (5,240) | $ (234)
Other income | 18,445 | 21,807
Income tax benefit | (8,161) | (9,199)
Net Income | 31,688 | 35,752
Corporation |  |
Condensed Financial Statements, Captions [Line Items] |  |
Dividends from banking subsidiary | 9,702 | 9,117
Gain on sale of securities | (7) | 13
Other income | 41 | 519
Total Revenues | 9,736 | 9,649
Expenses | 1,934 | 1,653
Net income before taxes and equity in undistributed earnings of subsidiaries | 7,802 | 7,996
Income tax benefit | 413 | 516
Net income before equity in undistributed earnings of subsidiaries | 8,215 | 8,512
Equity in undistributed earnings of subsidiaries | 23,473 | 27,240
Net Income | 31,688 | 35,752
Comprehensive (Loss) Income | $ 44,791 | $ (12,715)

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