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GOODWILL AND INTANGIBLE ASSETS
 12 Months Ended
Dec. 31, 2024
Business Combinations [Abstract]  
GOODWILL AND INTANGIBLE ASSETS GOODWILL AND INTANGIBLE ASSETS
Goodwill totaled $44.2 million as of both December 31, 2024 and 2023. Goodwill, which has an indefinite useful life, is evaluated for impairment annually or more frequently if events and circumstances indicate that the asset might be impaired. The Corporation did not identify any goodwill impairment on the Bank or ACNB Insurance Services from its most recent testing performed as of November 30, 2024 using the qualitative approach. There were no impairment losses or accumulated impairment losses associated with goodwill as of December 31, 2024 and 2023.
The carrying value and accumulated amortization of the intangible assets and core deposit intangibles are as follows:
20242023
(In thousands)Gross
Carrying
Amount		Accumulated AmortizationGross
Carrying
Amount		Accumulated Amortization
ACNB Insurance Services - amortized intangible assets$16,331 $9,658 $16,331 $8,956 
Core deposit intangibles5,978 4,813 5,978 4,271 
$22,309 $14,471 $22,309 $13,227 
Amortization expense was $1.2 million, $1.4 million and $1.5 million for the years ended December 31, 2024, 2023 and 2022, respectively.
The following table shows the amortization expense of the intangible assets for future periods:
Year (In thousands)
2025$1,115 
20261,004 
2027857 
2028711 
2029646 
Thereafter3,505 
$7,838