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Segment Reporting | 9 Months Ended
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Sep. 30, 2025
Segment Reporting [Abstract] |
Segment Reporting | Segment Reporting The Corporation’s reportable segments are determined by the ACNB Board of Directors. The reportable segments are determined by how operating decisions are made and performance is assessed. The CODM evaluates the financial performance of the various business components by evaluating revenue streams, significant expenses and budget to actual results in assessing the performance of the Corporation’s segments and in order to determine the allocation of resources. The ACNB Board of Directors has determined that the Corporation has two reporting segments, the Bank and ACNB Insurance Services and considers the President and CEO of ACNB Corporation to be the CODM of both reporting segments. Key measurements of performance in the banking segment are the net interest margin and the provision for credit losses, both which indicate the Bank’s ability to manage risk, and also the Bank’s ability to grow noninterest income and manage the largest noninterest expense, salaries and employee benefits. AIS Insurance Services is a subsidiary of the Corporation and is governed by its own Board of Directors. Key measurements of performance are revenues from commissions on insurance policies and the significant expense associated with those revenues are salaries and employee benefits. These two factors are significant in assessing the performance of the agency. Segment information as of and for the periods listed below is as follows:
(In thousands) | Banking |  | Insurance |  | Other 1 |  | Consolidated
Three Months Ended September 30, 2025 |  |  |  |  |  |  |
Interest income | $ | 42,490 |  |  | $ | 1 |  |  | $ | (1) |  |  | $ | 42,490 |
Noninterest income | 5,866 |  |  | 2,545 |  |  | — |  |  | 8,411 |
Total consolidated revenues |  |  |  |  |  |  | 50,901 |
Interest expense | 10,106 |  |  | — |  |  | 247 |  | 10,353 |
Reversal of provision for credit losses and unfunded commitments | (729) |  |  | — |  |  | — |  |  | (729) |
Depreciation and amortization expense | 1,569 |  |  | 189 |  |  | — |  |  | 1,758 |
Salaries and employee benefits | 11,383 |  |  | 1,706 |  |  | 102 |  | 13,191 |
Other noninterest expense 2 | 6,967 |  |  | 391 |  |  | 54 |  | 7,412 |
Income (loss) before income taxes | 19,060 |  |  | 260 |  |  | (404) |  |  | 18,916 |
Income tax expense (benefit) | 4,066 |  |  | 65 |  |  | (85) |  |  | 4,046 |
Net income (loss) | $ | 14,994 |  |  | $ | 195 |  |  | $ | (319) |  |  | $ | 14,870 |
Total assets | $ | 3,233,976 |  |  | $ | 21,039 |  |  | $ | (4,177) |  |  | $ | 3,250,838 |
Goodwill | $ | 56,064 |  |  | $ | 8,385 |  |  | $ | — |  |  | $ | 64,449 |
Capital expenditures | $ | 415 |  |  | $ | 15 |  |  | $ | — |  |  | $ | 430 |
Three Months Ended September 30, 2024 |  |  |  |  |  |  |
Interest income | $ | 27,241 |  |  | $ | 1 |  |  | $ | (1) |  |  | $ | 27,241 |
Noninterest income | 4,046 |  |  | 2,787 |  |  | — |  |  | 6,833 |
Total consolidated revenues |  |  |  |  |  |  | 34,074 |
Interest expense | 6,035 |  |  | — |  |  | 264 |  | 6,299 |
Provision for credit losses and unfunded commitments | 121 |  |  | — |  |  | — |  |  | 121 |
Depreciation and amortization expense | 548 |  |  | 196 |  |  | — |  |  | 744 |
Salaries and employee benefits | 9,369 |  |  | 1,551 |  |  | 97 |  | 11,017 |
Other noninterest expense 2 | 5,245 |  |  | 432 |  |  | 806 |  | 6,483 |
Income (loss) before income taxes | 9,969 |  |  | 609 |  |  | (1,168) |  |  | 9,410 |
Income tax expense (benefit) | 2,162 |  |  | 168 |  |  | (124) |  |  | 2,206 |
Net income (loss) | $ | 7,807 |  |  | $ | 441 |  |  | $ | (1,044) |  |  | $ | 7,204 |
Total assets | $ | 2,403,350 |  |  | $ | 24,188 |  |  | $ | (6,624) |  |  | $ | 2,420,914 |
Goodwill | $ | 35,800 |  |  | $ | 8,385 |  |  | $ | — |  |  | $ | 44,185 |
Capital expenditures | $ | 222 |  |  | $ | — |  |  | $ | — |  |  | $ | 222 |
______________________________________ 1 Includes the holding company and intercompany eliminations, including the intersegment elimination of interest income and interest expense. 2 Other noninterest expense for Banking includes equipment, net occupancy, professional services, other tax, FDIC and regulatory and merger-related expenses. Other noninterest expense for Insurance includes equipment, net occupancy and professional services expenses.
(In thousands) | Banking |  | Insurance |  | Other 1 |  | Consolidated
Nine Months Ended September 30, 2025 |  |  |  |  |  |  |
Interest income | $ | 120,356 |  |  | $ | 3 |  |  | $ | (3) |  |  | $ | 120,356 |
Noninterest income | 16,666 |  |  | 7,600 |  |  | 11 |  |  | 24,277 |
Total consolidated revenues |  |  |  |  |  |  | 144,633 |
Interest expense | 29,373 |  |  | — |  |  | 744 |  |  | 30,117 |
Provision for credit losses and unfunded commitments | 4,177 |  |  | — |  |  | — |  |  | 4,177 |
Depreciation and amortization expense | 4,402 |  |  | 574 |  |  | — |  |  | 4,976 |
Salaries and employee benefits | 34,701 |  |  | 4,740 |  |  | 304 |  |  | 39,745 |
Other noninterest expense 2 | 30,916 |  |  | 1,146 |  |  | 279 |  |  | 32,341 |
Income (loss) before income taxes | 33,453 |  |  | 1,143 |  |  | (1,319) |  |  | 33,277 |
Income tax expense (benefit) | 7,006 |  |  | 296 |  |  | (271) |  |  | 7,031 |
Net income (loss) | $ | 26,447 |  |  | $ | 847 |  |  | $ | (1,048) |  |  | $ | 26,246 |
Total assets | $ | 3,233,976 |  |  | $ | 21,039 |  |  | $ | (4,177) |  |  | $ | 3,250,838 |
Goodwill | $ | 56,064 |  |  | $ | 8,385 |  |  | $ | — |  |  | $ | 64,449 |
Capital expenditures | $ | 870 |  |  | $ | 34 |  |  | $ | — |  |  | $ | 904 |
Nine Months Ended September 30, 2024 |  |  |  |  |  |  |
Interest income | $ | 80,075 |  |  | $ | 3 |  |  | $ | 6 |  |  | $ | 80,084 |
Noninterest income | 11,278 |  |  | 7,649 |  |  | — |  |  | 18,927 |
Total consolidated revenues |  |  |  |  |  |  | 99,011 |
Interest expense | 16,790 |  |  | — |  |  | 795 |  | 17,585 |
Reversal of provision for credit losses and unfunded commitments | (3,056) |  |  | — |  |  | — |  |  | (3,056) |
Depreciation and amortization expense | 1,677 |  |  | 591 |  |  | — |  |  | 2,268 |
Salaries and employee benefits | 27,851 |  |  | 4,468 |  |  | 292 |  | 32,611 |
Other noninterest expense 2 | 15,117 |  |  | 1,218 |  |  | 1083 |  | 17,418 |
Income (loss) before income taxes | 32,974 |  |  | 1,375 |  |  | (2,164) |  |  | 32,185 |
Income tax expense (benefit) | 6,889 |  |  | 378 |  |  | (333) |  |  | 6,934 |
Net income (loss) | $ | 26,085 |  |  | $ | 997 |  |  | $ | (1,831) |  |  | $ | 25,251 |
Total assets | $ | 2,403,350 |  |  | $ | 24,188 |  |  | $ | (6,624) |  |  | $ | 2,420,914 |
Goodwill | $ | 35,800 |  |  | $ | 8,385 |  |  | $ | — |  |  | $ | 44,185 |
Capital expenditures | $ | 556 |  |  | $ | 31 |  |  | $ | — |  |  | $ | 587 |
________________________________________ 1 Includes the holding company and intercompany eliminations, including the intersegment elimination of interest income and interest expense. 2 Other noninterest expense for Banking includes equipment, net occupancy, professional services, other tax, FDIC and regulatory and merger-related expenses. Other noninterest expense for Insurance includes equipment, net occupancy and professional services expenses.

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- Definition The entire disclosure for reporting segments including data and tables. 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