{ "document_id": 16127, "page": 57, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 16238, "item_count": 14, "counts_by_type": { "header": 1, "heading": 7, "text": 6 }, "build_ms": 2, "items": [ { "id": "p57.1", "order": 1, "type": "header", "bbox": { "l": 181.92, "t": 732.96, "r": 430.08, "b": 697.68 }, "text": "COUNTY OF ADAMS, PENNSYLVANIA\nNOTES TO FINANCIAL STATEMENTS (CONTINUED)\nDECEMBER 31, 2025", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p57.2", "order": 2, "type": "heading", "bbox": { "l": 69.84, "t": 685.92, "r": 540.96, "b": 661.68 }, "text": "NOTE 1: NATURE OF ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p57.3", "order": 3, "type": "heading", "bbox": { "l": 141.12, "t": 650.4, "r": 471.84, "b": 637.68 }, "text": "F) Assets, Liabilities, and Net Position or Fund Balances (Continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p57.4", "order": 4, "type": "heading", "bbox": { "l": 177.84, "t": 627.6, "r": 339.6, "b": 615.12 }, "text": "7. Allowance for Doubtful Accounts", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p57.5", "order": 5, "type": "text", "bbox": { "l": 177.36, "t": 604.08, "r": 541.68, "b": 557.52 }, "text": "Taxes and loan receivables have been reported net of allowance for doubtful accounts. The County recorded an allowance for uncollectible taxes of $1,307,807 and an allowance for uncollectible loan receivables of $188,365 as of December 31, 2025." }, { "id": "p57.6", "order": 6, "type": "heading", "bbox": { "l": 178.08, "t": 546.72, "r": 304.56, "b": 534.48 }, "text": "8. Compensated Absences", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p57.7", "order": 7, "type": "text", "bbox": { "l": 176.88, "t": 523.92, "r": 541.92, "b": 464.88 }, "text": "The County permits employees to accumulate a limited amount of earned, but unused vacation leave. These benefits are payable upon separation of services. All vacation pay is accrued when incurred in the government-wide and proprietary fund financial statements. The computed liability is in compliance with GASB 101, \"Compensated Absences\"." }, { "id": "p57.8", "order": 8, "type": "heading", "bbox": { "l": 177.84, "t": 455.04, "r": 261.36, "b": 442.32 }, "text": "9. Prepaid Costs", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p57.9", "order": 9, "type": "text", "bbox": { "l": 176.88, "t": 431.76, "r": 540.96, "b": 407.28 }, "text": "Prepaid items are recorded as an expenditure/expense in the fund level and government-wide financial statements when consumed." }, { "id": "p57.10", "order": 10, "type": "heading", "bbox": { "l": 178.56, "t": 397.2, "r": 302.88, "b": 384.72 }, "text": "10. Long-Term Obligations", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p57.11", "order": 11, "type": "text", "bbox": { "l": 176.64, "t": 374.16, "r": 542.16, "b": 280.56 }, "text": "In the government-wide financial statements and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type Statement of Net Position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of applicable bond premiums or discounts. Deferred loss on refundings are reported as deferred outflows of resources and amortized over the shorter term of the new or old debt." }, { "id": "p57.12", "order": 12, "type": "text", "bbox": { "l": 176.88, "t": 270.96, "r": 541.92, "b": 189.12 }, "text": "In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures." }, { "id": "p57.13", "order": 13, "type": "heading", "bbox": { "l": 178.56, "t": 178.8, "r": 292.32, "b": 166.56 }, "text": "11. Unearned Revenues", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p57.14", "order": 14, "type": "text", "bbox": { "l": 176.64, "t": 155.76, "r": 541.68, "b": 39.6 }, "text": "Revenues that are received but not earned are recorded as unearned revenues in the County's financial statements. In the County's governmental funds, unearned revenues arise when potential revenue does not meet both the \"measurable\" and \"available\" criteria for recognition in the current period. Unearned revenues also arise when resources are received by the government before it has a legal claim to them, as when grant monies are received prior to the incurrence of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or when the County has a legal claim to the resources, the liability for unearned revenue is removed from the governmental funds' balance sheet and revenue is recognized." } ], "excluded_furniture": { "first": [ { "id": "p57.f1", "order": 15, "type": "header", "bbox": { "l": 483.36, "t": 756, "r": 523.68, "b": 743.52 }, "text": "Page 52", "attrs": { "block_label": "number" } } ], "last": [] } }