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SEGMENT AND RELATED INFORMATION
 12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
SEGMENT AND RELATED INFORMATION SEGMENT AND RELATED INFORMATION
The Corporation has two reporting segments, the Bank and ACNB Insurance Services as discussed further in Note 1 — “Summary of Significant Accounting Policies.”
Reportable segment information and reconciliations to the consolidated financial information for the years ended December 31:
(In thousands)BankingInsurance
Other1
Total
2025   
Interest and dividend income$163,211 $3 $(2)$163,212 
Noninterest income19,116 9,482 11 28,609 
Total consolidated revenues191,821 
Interest expense39,130 — 992 40,122 
Provision for credit losses and reversal of unfunded commitments4,730 — — 4,730 
Depreciation and amortization expense5,973 764 — 6,737 
Salaries and employee benefits46,486 5,889 404 52,779 
Other noninterest expense2
38,676 1,979 344 40,999 
Income before income taxes47,332 853 (1,731)46,454 
Income taxes9,527 233 (357)9,403 
Net income (loss)$37,805 $620 $(1,374)$37,051 
Total assets$3,211,593 $19,652 $(3,119)$3,228,126 
Goodwill$56,064 $8,385 $— $64,449 
Capital expenditures$1,023 $53 $— $1,076 
2024   
Interest and dividend income$107,456 $4 $5 $107,465 
Noninterest income14,976 9,754 — 24,730 
Total consolidated revenues132,195 
Interest expense22,803 — 1,051 23,854 
Reversal of credit losses and unfunded commitments(2,763)— — (2,763)
Depreciation and amortization expense2,246 787 — 3,033 
Salaries and employee benefits36,670 5,869 390 42,929 
Other noninterest expense2
21,758 1,574 1,391 24,723 
Income before income taxes41,718 1,528 (2,827)40,419 
Income taxes8,579 420 (426)8,573 
Net income (loss)$33,139 $1,108 $(2,401)$31,846 
Total assets$2,377,180 $22,026 $(4,376)$2,394,830 
Goodwill$35,800 $8,385 $— $44,185 
Capital expenditures$929 $31 $— $960 
2023
Interest and dividend income$96,600 $3 $37 $96,640 
Noninterest income9,133 9,319 (7)18,445 
Total consolidated revenues115,085 
Interest expense7,268 — 1,052 8,320 
Provision for credit losses and unfunded commitments844 — — 844 
Depreciation and amortization expense2,515 847 — 3,362 
Salaries and employee benefits35,322 5,609 — 40,931 
Other noninterest expense2
19,736 1,165 878 21,779 
Income before income taxes40,048 1,701 (1,900)39,849 
Income taxes8,139 435 (413)8,161 
Net income (loss)$31,909 $1,266 $(1,487)$31,688 
Total assets$2,397,992 $23,187 $(2,332)$2,418,847 
Goodwill$35,800 $8,385 $— $44,185 
Capital expenditures$424 $744 $— $1,168 
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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.