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            "text": "COUNTY OF ADAMS, PENNSYLVANIA\nRECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET\nTO THE STATEMENT OF NET POSITION\nDECEMBER 31, 2025",
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            "text": "68,263,115"
        },
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            "type": "table",
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                            "text": "Land balances for governmental funds"
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                }
            },
            "children": [
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                    "text": "Land balances for governmental funds",
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                {
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                    "text": "Total net position reported for governmental activities in the statement of net position is different because:",
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                    "text": "Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds.\nThose assets consist of:",
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                    "text": "Land\nConstruction in Progress\nAgricultural Easements\nInfrastructure, net of $5,337,428 accumulated depreciation",
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                    "text": "$",
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                    "bbox": {
                        "l": 445.653161,
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                    "text": "1,394,057\n337,095\n19,777,907\n3,895,617",
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                    "text": "Buildings and improvements, net of $37,272,569 accumulated depreciation",
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                    "text": "37,433,243",
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                        "colspan": 1,
                        "bbox_refit": true
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                    "text": "Equipment and vehicles, net of $34,637,007 accumulated depreciation\nLease equipment, net of $2,797,324 accumulated depreciation\nLease real estate, net of $606,072 accumulated depreciation\nLease vehicles, net of $598,647 accumulated depreciation\nSubscription assets, net of $1,575,378 amortization",
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                    "text": "2,435,665\n4,027,971\n2,286,501\n240,928\n947,239",
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                    "text": "Total Capital Assets",
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                    "text": "72,776,223",
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                {
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                    "text": "Some of the County's taxes will be collected after year-end, but are not available soon enough to pay for the current period's expenditures, and therefore are reported as deferred inflows of resources in the funds.",
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                    "text": "1,304,301",
                    "attrs": {
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                {
                    "id": "p41.3.20",
                    "order": 23,
                    "type": "table_cell",
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                        "l": 98.877833,
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                    "text": "County's opioid litigation revenues will be collected after year-end, but are not available soon enough to pay for the current period's expenditure, and therefore are reported as unavailable revenue - opioid settlements in the funds.",
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                    "order": 24,
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                    "text": "4,502,203",
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                    "text": "Net deficit of the Internal Service Fund is included in governmental activities since they primarily benefit the County's governmental activities",
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                    "bbox": {
                        "l": 522.477294,
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                        "r": 555.6504,
                        "b": 321.756143
                    },
                    "text": "(852,207)",
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                },
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                    "text": "Long-term liabilities applicable to the County's governmental activities are not due and payable in the current period and accordingly are not reported as fund liabilities. Interest on long-term debt is not accrued in the governmental funds, but rather is recognized as an expenditure when due. All liabilities -both current and long-term - are reported in the statement of net position. Balances at December 31, 2025 are:",
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                    "text": "Accrued interest on bonds\nGeneral obligation debt\nNote Payable\nCompensated absences\nDeferred loss on refunding\nDeferred Outflow of Resources - Pensions\nDeferred Inflows of Resources - Pensions\nLease Liability\nSubscription Financing Liability\nNet Pension Asset\nBond Premium",
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                    "bbox": {
                        "l": 443.001185,
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                        "r": 487.172192,
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                    "text": "(237,873)\n(56,380,000)\n(285,715)\n(1,930,901)\n2,161,762\n2,181,616\n(3,996,415)\n(8,958,994)\n(810,218)\n13,707,480\n(1,233,785)",
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                    "text": "Bond Discount",
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                    "text": "Total net position of governmental activities",
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                    "text": "$",
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            "text": "The accompanying notes are an integral part of the financial statements",
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                "text": "Page 36",
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