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2411405 - Disclosure - INCOME TAXES (Components of Deferred Tax Assets and Liabilities) (Details)
(http://www.acnb.com/role/IncomeTaxesComponentsOfDeferredTaxAssetsAndLiabilitiesDetails)
Table(Implied)
Slicers (applies to each fact value in each table cell)
Reporting Entity [Axis]0000715579 (http://www.sec.gov/CIK)
Income Tax Disclosure [Abstract]Period [Axis]
2016-12-31
2015-12-31
Income Tax Disclosure [Abstract]
 
 
Deferred Tax Assets, Net [Abstract]
 
 
Allowance for loan losses
4,968,000  
5,014,000  
Available for sale securities
143,000  
0  
Accrued deferred compensation
1,166,000  
1,008,000  
Pension
3,101,000  
3,034,000  
Deferred loan fees
0  
4,000  
Other-than-temporary impairment
70,000  
178,000  
Nonaccrual interest
226,000  
168,000  
Deferred director fees
686,000  
576,000  
Other
982,000  
644,000  
Deferred tax assets: Total
11,342,000  
 
10,626,000  
 
Deferred Tax Liabilities, Net [Abstract]
 
 
Deferred loan fees
79,000  
0  
Available for sale securities
0  
600,000  
Prepaid pension benefit cost
6,632,000  
6,505,000  
Prepaid expenses
123,000  
166,000  
Accumulated depreciation
372,000  
331,000  
Goodwill/intangibles
1,006,000  
873,000  
Deferred tax liabilities: Total
8,212,000  
 
8,475,000  
 
Net Deferred Tax Asset
3,130,000  
 
2,151,000