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            "text": "ADAMS COUNTY, PENNSYLVANIA\nMANAGEMENT'S DISCUSSION AND ANALYSIS\nDECEMBER 31, 2025",
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            "text": "Net Position (continued)",
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            "text": "The County's business-type activities had a ($375,729) net deficit. In 2025, the Adams County Industrial Authority (ACIDA) had an operating loss of $93,506, however, there was a positive change in net position of $34,720."
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            "text": "The following table presents a comparative view of the County's government-wide financial statements."
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            "text": "County of Adams Net Position",
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