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GOODWILL AND INTANGIBLE ASSETS (Tables)
 12 Months Ended
Dec. 31, 2025
Business Combination [Abstract]  
Schedule of Goodwill
The following table shows goodwill as of the periods presented:
(In thousands)December 31, 2025December 31, 2024
Balance, beginning of year$44,185 $44,185 
Acquired goodwill20,264 — 
Balance, end of period$64,449 $44,185 
Carrying Value And Accumulated Amortization Of The Intangible Assets (Customer Lists and Core Deposit Intangibles)
The following table presents intangible assets, net of accumulated amortization, for the years ended December 31:
(In thousands)202520242023
Balance, beginning of period$7,838 $9,082 $10,332 
Acquired core deposit intangible18,854 — — 
Acquisition of insurance books of business/agency— — 174 
Amortization expense(4,257)(1,244)(1,424)
Balance, end of period$22,435 $7,838 $9,082 
The carrying value and accumulated amortization of the intangible assets as of December 31 are as follows:
20252024
(In thousands)Gross AmountAccumulated AmortizationGross AmountAccumulated Amortization
ACNB Insurance Services - amortized intangible assets$16,331 $10,339 $16,331 $9,658 
Core deposit intangibles24,832 8,389 5,978 4,813 
Total$41,163 $18,728 $22,309 $14,471 
Expected Amortization Expense
The following table shows the amortization expense of the intangible assets for future periods:
Year (In thousands)
2026$4,117 
20273,628 
20283,139 
20292,732 
20302,324 
Thereafter6,495 
$22,435