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            "text": "Page 39",
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            "text": "COUNTY OF ADAMS, PENNSYLVANIA\nSTATEMENT OF FUND NET POSITION/(DEFICIT)\nPROPRIETARY FUNDS\nDECEMBER 31, 2025",
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                            "text": "Capital Assets Being Depreciated, Net"
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                    "text": "Business-Type Activity\nAdams County\nIDA",
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                    "text": "Governmental Activities\nInternal Service\nFund",
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                    "text": "Cash and Cash Equivalents\nAccounts Receivable",
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                    "text": "$ 82,064\n16,210",
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                    "text": "$ 281,254\n211,967",
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                        "colspan": 1
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                        "col": 0,
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                        "colspan": 1,
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                        "colspan": 1
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                    "text": "103,766",
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                    "text": "493,221",
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                    "text": "Capital Assets:",
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                        "b": 457.4475
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                        "colspan": 1
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                        "l": 52.8,
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                        "r": 221.44,
                        "b": 440.19
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                    "text": "Capital Assets Being Depreciated, Net",
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                        "row": 7,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
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                        "colspan": 1
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                {
                    "id": "p44.3.25",
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                        "l": 111.3633,
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                        "b": 424.049104
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                    "text": "Total Capital Assets",
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                        "bbox_refit": true
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                {
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                    "text": "21,171",
                    "attrs": {
                        "row": 8,
                        "col": 1,
                        "rowspan": 1,
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                {
                    "id": "p44.3.27",
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                        "t": 440.19,
                        "r": 558.72,
                        "b": 422.9325
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                        "row": 8,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
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                },
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                        "l": 57.1199,
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                    "text": "Noncurrent Assets:",
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p44.3.29",
                    "order": 32,
                    "type": "table_cell",
                    "bbox": {
                        "l": 221.44,
                        "t": 422.9325,
                        "r": 390.08,
                        "b": 405.675
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                    "text": "",
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                        "row": 9,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p44.3.30",
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                        "r": 558.72,
                        "b": 405.675
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                    "text": "",
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                        "row": 9,
                        "col": 2,
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                        "colspan": 1
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                },
                {
                    "id": "p44.3.31",
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                    "bbox": {
                        "l": 70.6797,
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                    "text": "Land Held for Resale",
                    "attrs": {
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                        "colspan": 1,
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                {
                    "id": "p44.3.32",
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                    "bbox": {
                        "l": 404.17585,
                        "t": 395.656132,
                        "r": 439.22706,
                        "b": 382.407704
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                    "text": "320,306",
                    "attrs": {
                        "row": 10,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
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                        "b": 388.4175
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                        "row": 10,
                        "col": 2,
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                        "colspan": 1
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                },
                {
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                        "l": 111.3633,
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                    "text": "Total noncurrent assets",
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                    "text": "320,306",
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                        "rowspan": 1,
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                        "colspan": 1
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                {
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                    "text": "Total assets\nLIABILITIES\nCurrent liabilities:",
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                    "text": "445,243",
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                        "col": 1,
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                },
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                    "text": "493,221",
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                    "text": "Accounts Payable",
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                    "text": "10,759",
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                    "text": "1,245,626",
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                    "text": "Lease Liability",
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                    "text": "Due to Other Funds",
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                },
                {
                    "id": "p44.3.47",
                    "order": 50,
                    "type": "table_cell",
                    "bbox": {
                        "l": 221.44,
                        "t": 284.8725,
                        "r": 390.08,
                        "b": 267.615
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                    "text": "-",
                    "attrs": {
                        "row": 15,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p44.3.48",
                    "order": 51,
                    "type": "table_cell",
                    "bbox": {
                        "l": 520.913813,
                        "t": 285.498732,
                        "r": 550.521661,
                        "b": 272.250304
                    },
                    "text": "99,802",
                    "attrs": {
                        "row": 15,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p44.3.49",
                    "order": 52,
                    "type": "table_cell",
                    "bbox": {
                        "l": 57.1201,
                        "t": 273.135032,
                        "r": 178.525027,
                        "b": 235.16820399999995
                    },
                    "text": "Total current liabilities\nNoncurrent liabilities:",
                    "attrs": {
                        "row": 16,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p44.3.50",
                    "order": 53,
                    "type": "table_cell",
                    "bbox": {
                        "l": 409.570616,
                        "t": 273.135032,
                        "r": 439.178464,
                        "b": 259.88660400000003
                    },
                    "text": "27,262",
                    "attrs": {
                        "row": 16,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p44.3.51",
                    "order": 54,
                    "type": "table_cell",
                    "bbox": {
                        "l": 507.354992,
                        "t": 273.135032,
                        "r": 550.571025,
                        "b": 259.88660400000003
                    },
                    "text": "1,345,428",
                    "attrs": {
                        "row": 16,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p44.3.52",
                    "order": 55,
                    "type": "table_cell",
                    "bbox": {
                        "l": 70.6799,
                        "t": 236.05923199999995,
                        "r": 216.803636,
                        "b": 222.81080399999996
                    },
                    "text": "Due to Related Party - Long Term",
                    "attrs": {
                        "row": 17,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p44.3.53",
                    "order": 56,
                    "type": "table_cell",
                    "bbox": {
                        "l": 404.17704,
                        "t": 236.05923199999995,
                        "r": 439.22825,
                        "b": 222.81080399999996
                    },
                    "text": "773,365",
                    "attrs": {
                        "row": 17,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p44.3.54",
                    "order": 57,
                    "type": "table_cell",
                    "bbox": {
                        "l": 390.08,
                        "t": 233.1,
                        "r": 558.72,
                        "b": 215.8425
                    },
                    "text": "-",
                    "attrs": {
                        "row": 17,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p44.3.55",
                    "order": 58,
                    "type": "table_cell",
                    "bbox": {
                        "l": 70.6799,
                        "t": 223.69553199999996,
                        "r": 129.194867,
                        "b": 210.44710399999997
                    },
                    "text": "Lease liability",
                    "attrs": {
                        "row": 18,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p44.3.56",
                    "order": 59,
                    "type": "table_cell",
                    "bbox": {
                        "l": 409.521109,
                        "t": 223.69553199999996,
                        "r": 439.226223,
                        "b": 210.44710399999997
                    },
                    "text": "20,345",
                    "attrs": {
                        "row": 18,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p44.3.57",
                    "order": 60,
                    "type": "table_cell",
                    "bbox": {
                        "l": 390.08,
                        "t": 215.8425,
                        "r": 558.72,
                        "b": 198.585
                    },
                    "text": "-",
                    "attrs": {
                        "row": 18,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p44.3.58",
                    "order": 61,
                    "type": "table_cell",
                    "bbox": {
                        "l": 84.2397,
                        "t": 205.69553199999996,
                        "r": 194.660154,
                        "b": 192.44710399999997
                    },
                    "text": "Total noncurrent liabilities",
                    "attrs": {
                        "row": 19,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p44.3.59",
                    "order": 62,
                    "type": "table_cell",
                    "bbox": {
                        "l": 404.127232,
                        "t": 205.69553199999996,
                        "r": 439.178442,
                        "b": 192.44710399999997
                    },
                    "text": "793,710",
                    "attrs": {
                        "row": 19,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p44.3.60",
                    "order": 63,
                    "type": "table_cell",
                    "bbox": {
                        "l": 390.08,
                        "t": 198.585,
                        "r": 558.72,
                        "b": 181.3275
                    },
                    "text": "-",
                    "attrs": {
                        "row": 19,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p44.3.61",
                    "order": 64,
                    "type": "table_cell",
                    "bbox": {
                        "l": 57.1202,
                        "t": 180.97443199999998,
                        "r": 186.06264,
                        "b": 143.00760400000001
                    },
                    "text": "Total liabilities\nNet Position",
                    "attrs": {
                        "row": 20,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p44.3.62",
                    "order": 65,
                    "type": "table_cell",
                    "bbox": {
                        "l": 404.180562,
                        "t": 180.97443199999998,
                        "r": 439.231772,
                        "b": 167.726004
                    },
                    "text": "820,972",
                    "attrs": {
                        "row": 20,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p44.3.63",
                    "order": 66,
                    "type": "table_cell",
                    "bbox": {
                        "l": 507.4083,
                        "t": 180.97443199999998,
                        "r": 550.527066,
                        "b": 167.726004
                    },
                    "text": "1,345,428",
                    "attrs": {
                        "row": 20,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p44.3.64",
                    "order": 67,
                    "type": "table_cell",
                    "bbox": {
                        "l": 70.68,
                        "t": 143.898232,
                        "r": 123.227692,
                        "b": 130.64980400000002
                    },
                    "text": "Unrestricted",
                    "attrs": {
                        "row": 21,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p44.3.65",
                    "order": 68,
                    "type": "table_cell",
                    "bbox": {
                        "l": 400.968401,
                        "t": 143.898232,
                        "r": 442.405957,
                        "b": 130.64980400000002
                    },
                    "text": "(360,052)",
                    "attrs": {
                        "row": 21,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p44.3.66",
                    "order": 69,
                    "type": "table_cell",
                    "bbox": {
                        "l": 512.264054,
                        "t": 143.898232,
                        "r": 553.798485,
                        "b": 130.64980400000002
                    },
                    "text": "(852,207)",
                    "attrs": {
                        "row": 21,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p44.3.67",
                    "order": 70,
                    "type": "table_cell",
                    "bbox": {
                        "l": 70.68,
                        "t": 131.534532,
                        "r": 206.741932,
                        "b": 118.28610400000002
                    },
                    "text": "Net Investment in Capital Asset",
                    "attrs": {
                        "row": 22,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p44.3.68",
                    "order": 71,
                    "type": "table_cell",
                    "bbox": {
                        "l": 406.313998,
                        "t": 131.534532,
                        "r": 442.405459,
                        "b": 118.28610400000002
                    },
                    "text": "(15,677)",
                    "attrs": {
                        "row": 22,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p44.3.69",
                    "order": 72,
                    "type": "table_cell",
                    "bbox": {
                        "l": 390.08,
                        "t": 129.555,
                        "r": 558.72,
                        "b": 112.2975
                    },
                    "text": "-",
                    "attrs": {
                        "row": 22,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p44.3.70",
                    "order": 73,
                    "type": "table_cell",
                    "bbox": {
                        "l": 84.2391,
                        "t": 114.015132,
                        "r": 197.604379,
                        "b": 100.766704
                    },
                    "text": "Total Net Position/(Deficit)",
                    "attrs": {
                        "row": 23,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p44.3.71",
                    "order": 74,
                    "type": "table_cell",
                    "bbox": {
                        "l": 400.923,
                        "t": 114.015132,
                        "r": 442.457822,
                        "b": 100.766704
                    },
                    "text": "$ (375,729)",
                    "attrs": {
                        "row": 23,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p44.3.72",
                    "order": 75,
                    "type": "table_cell",
                    "bbox": {
                        "l": 512.281,
                        "t": 114.015132,
                        "r": 553.815822,
                        "b": 100.766704
                    },
                    "text": "$ (852,207)",
                    "attrs": {
                        "row": 23,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                }
            ]
        },
        {
            "id": "p44.4",
            "order": 76,
            "type": "footer",
            "bbox": {
                "l": 148.32,
                "t": 49.92,
                "r": 462.48,
                "b": 36
            },
            "text": "The accompanying notes are an integral part of the financial statements",
            "attrs": {
                "block_label": "footer"
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        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
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}