Investments in Low-Income Housing Partnerships	12 Months Ended
Dec. 31, 2012
Investments in Low-Income Housing Partnerships [Abstract]
INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS	NOTE F — INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS ACNB Corporation is a limited partner in six partnerships, whose purpose is to develop, manage and operate residential low-income properties. At December 31, 2012 and 2011, the carrying value of these investments was approximately $5,440,000 and $3,774,000, respectively.

Investments in Low-Income Housing Partnerships

12 Months Ended

Dec. 31, 2012

Investments in Low-Income Housing Partnerships [Abstract]

INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS

NOTE F — INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS

ACNB Corporation is a limited partner in six partnerships, whose purpose is to develop, manage and operate residential low-income properties. At December 31, 2012 and 2011, the carrying value of these investments was approximately $5,440,000 and $3,774,000, respectively.

- Definition

The entire disclosure for certain real estate investment financial statements, real estate investment trust operating support agreements, real estate owned, retail land sales, time share transactions, as well as other real estate related disclosures.

+ References

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