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Segment Reporting

3 Months Ended

Mar. 31, 2024

Segment Reporting [Abstract]

Segment Reporting

Segment Reporting

The Corporation has two reporting segments, the Bank and ACNB Insurance Services. ACNB Insurance Services 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 offers a broad range of property, casualty, health, life and disability insurance to both commercial and individual clients.

Segment information as of and for the three month periods ended March 31, 2024 and 2023 is as follows:

(In thousands)			Banking						Insurance						Total
2024
Interest income and other income from external customers			$	29,526					$	2,115					$	31,641
Interest expense			5,381						—						5,381
Depreciation and amortization expense			566						200						766
Income before income taxes			8,454						72						8,526
Total assets			2,392,392						21,896						2,414,288
Goodwill			35,800						8,385						44,185
Capital expenditures			78						—						78
2023
Interest income and other income from external customers			$	26,991					$	1,902					$	28,893
Interest expense			817						—						817
Depreciation and amortization expense			673						210						883
Income before income taxes			11,292						129						11,421
Goodwill			35,800						8,385						44,185
Total assets			2,391,583						19,350						2,410,933
Capital expenditures			52						6						58

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- References

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- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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