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SEGMENT AND RELATED INFORMATION
12 Months Ended
Dec. 31, 2023
Segment Reporting [Abstract]  
SEGMENT AND RELATED INFORMATION SEGMENT AND RELATED INFORMATION
The Corporation has two reporting segments, the Bank and ACNB Insurance Services, Inc. as discussed further in Note 1 - “Summary of Significant Accounting Policies.”
Segment information for the years ended December 31:
(In thousands)BankingInsuranceTotal
2023   
Interest income and other income from external customers$105,766 $9,319 $115,085 
Interest expense8,320  8,320 
Depreciation and amortization expense2,515 847 3,362 
Income before income taxes38,148 1,701 39,849 
Total assets2,399,151 19,696 2,418,847 
Goodwill35,800 8,385 44,185 
Capital expenditures424 744 1,168 
2022   
Interest income and other income from external customers$101,240 $7,616 $108,856 
Interest expense3,591 33 3,624 
Depreciation and amortization expense2,995 801 3,796 
Income before income taxes43,639 1,312 44,951 
Total assets2,505,353 20,154 2,525,507 
Goodwill35,800 8,385 44,185 
Capital expenditures1,783 28 1,811