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Goodwill and Intangible Assets | 9 Months Ended
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Sep. 30, 2025
Business Combination [Abstract] |
Goodwill and Intangible Assets | Goodwill and Intangible Assets 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. There were no impairment losses or accumulated impairment losses associated with goodwill as of September 30, 2025 and December 31, 2024. The following table presents goodwill as of the periods presented:
(In thousands) | September 30, 2025 |  | December 31, 2024
Balance, beginning of year | $ | 44,185 |  |  | $ | 44,185 |
Acquired goodwill | 20,264 |  |  | — |
Balance, end of period | $ | 64,449 |  |  | $ | 44,185 |
The following table presents intangible assets, net of accumulated amortization, for the periods shown below:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
(In thousands) | 2025 |  | 2024 |  | 2025 |  | 2024
Beginning of period | $ | 24,694 |  |  | $ | 8,446 |  |  | $ | 7,838 |  |  | $ | 9,082 |
Acquired core deposit intangible | — |  |  | — |  |  | 18,854 |  |  | — |
Amortization expense | (1,129) |  |  | (304) |  |  | (3,127) |  |  | (940) |
Balance, end of period | $ | 23,565 |  |  | $ | 8,142 |  |  | $ | 23,565 |  |  | $ | 8,142 |
The following table shows the amortization expense of the intangible assets for future periods:
Year | (In thousands)
Remainder of 2025 | $ | 1,130 |
2026 | 4,117 |
2027 | 3,628 |
2028 | 3,139 |
2029 | 2,732 |
Thereafter | 8,819 |
| $ | 23,565 |

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-30/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-20/tableOfContent + Details
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