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Segment Reporting

9 Months Ended

Sep. 30, 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 September 30, 2024 and 2023 is as follows:

(In thousands)			Banking						Insurance						Total
2024
Interest income and other income from external customers			$	31,286					$	2,788					$	34,074
Interest expense			6,299						—						6,299
Depreciation and amortization expense			548						196						744
Income before income taxes			8,801						609						9,410
Total assets			2,396,726						24,188						2,420,914
Goodwill			35,800						8,385						44,185
Capital expenditures			222						—						222
2023
Interest income and other income from external customers			$	28,080					$	2,451					$	30,531
Interest expense			2,489						—						2,489
Depreciation and amortization expense			613						212						825
Income before income taxes			11,107						520						11,627
Total assets			2,369,705						18,817						2,388,522
Goodwill			35,800						8,385						44,185
Capital expenditures			68						—						68

Segment information as of and for the nine month periods ended September 30, 2024 and 2023, is as follows:

(In thousands)			Banking						Insurance						Total
2024
Interest income and other income from external customers			$	91,359					$	7,652					99,011
Interest expense			17,585						—						17,585
Depreciation and amortization expense			1,677						591						2,268
Income before income taxes			30,810						1,375						32,185
Total assets			2,396,726						24,188						2,420,914
Goodwill			35,800						8,385						44,185
Capital expenditures			556						31						587
2023
Interest income and other income from external customers			$	81,638					$	7,193					$	88,831
Interest expense			4,529						—						4,529
Depreciation and amortization			1,925						634						2,559
Income before income taxes			33,508						1,595						35,103
Total assets			2,369,705						18,817						2,388,522
Goodwill			35,800						8,385						44,185
Capital expenditures			168						6						174

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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.

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