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GOODWILL AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2023

Business Combinations [Abstract]

Carrying Value And Accumulated Amortization Of The Intangible Assets (RIG Customer Lists and New Windsor Core Deposit Intangibles)

The carrying value and accumulated amortization of the intangible assets and core deposit intangibles are as follows:

						2023												2022
(Dollars in thousands)						Gross Carrying Amount						Accumulated Amortization						Gross Carrying Amount						Accumulated Amortization
ACNB Insurance Services - amortizing intangible assets						$	16,331					$	8,956					$	16,151					$	8,177
Core deposit intangibles						5,978						4,271						5,978						3,620
						$	22,309					$	13,227					$	22,129					$	11,797

Expected Amortization Expense

The following table shows the amortization expense of the intangible assets for future periods:

Year			(in thousands)
2024			$	1,244
2025			1,115
2026			1,004
2027			857
2028			711
Thereafter			4,151
			$	9,082

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- References

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- Definition

Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482665/350-30-50-1

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- Definition

Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets.

+ References

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-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482665/350-30-50-2

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