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Segment Reporting
 9 Months Ended
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)BankingInsurance
Other1
Consolidated
Three Months Ended September 30, 2025   
Interest income$42,490 $1 $(1)$42,490 
Noninterest income5,866 2,545 — 8,411 
Total consolidated revenues50,901 
Interest expense10,106 — 24710,353 
Reversal of provision for credit losses and unfunded commitments(729)— — (729)
Depreciation and amortization expense1,569 189 — 1,758 
Salaries and employee benefits11,383 1,706 10213,191 
Other noninterest expense2
6,967 391 547,412 
Income (loss) before income taxes19,060 260 (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 income4,046 2,787 — 6,833 
Total consolidated revenues34,074 
Interest expense6,035 — 2646,299 
Provision for credit losses and unfunded commitments
121 — — 121 
Depreciation and amortization expense548 196 — 744 
Salaries and employee benefits9,369 1,551 9711,017 
Other noninterest expense2
5,245 432 8066,483 
Income (loss) before income taxes9,969 609 (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 
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1Includes the holding company and intercompany eliminations, including the intersegment elimination of interest income and interest expense.
2Other 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)BankingInsurance
Other1
Consolidated
Nine Months Ended September 30, 2025
Interest income$120,356 $3 $(3)$120,356 
Noninterest income16,666 7,600 11 24,277 
Total consolidated revenues144,633 
Interest expense29,373 — 744 30,117 
Provision for credit losses and unfunded commitments
4,177 — — 4,177 
Depreciation and amortization expense4,402 574 — 4,976 
Salaries and employee benefits34,701 4,740 304 39,745 
Other noninterest expense2
30,916 1,146 279 32,341 
Income (loss) before income taxes33,453 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 income11,278 7,649 — 18,927 
Total consolidated revenues99,011 
Interest expense16,790 — 79517,585 
Reversal of provision for credit losses and unfunded commitments
(3,056)— — (3,056)
Depreciation and amortization expense1,677 591 — 2,268 
Salaries and employee benefits27,851 4,468 29232,611 
Other noninterest expense2
15,117 1,218 108317,418 
Income (loss) before income taxes32,974 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 
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1Includes the holding company and intercompany eliminations, including the intersegment elimination of interest income and interest expense.
2Other 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.