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The County's investment in capital assets on December 31, 2025, net of accumulated depreciation, was $72,776,223. Capital assets consist primarily of land, infrastructure, buildings and systems, lease buildings, subscription-based IT arrangements, agricultural easements, equipment and leased equipment. The following is a summary of capital assets on December 31, 2025:
Governmental Activities
| 2025 | 2024 | |
| Land | $ 1,394,057 | $ 1,332,457 |
| Construction in Process | 337,095 | 169,298 |
| Infrastructure | 9,233,045 | 9,233,045 |
| Building and Improvements | 74,705,812 | 73,272,191 |
| Equipment and Vehicles | 37,072,672 | 36,800,378 |
| Equipment and Vehicles lease | 7,664,870 | 7,717,162 |
| Agricultural Easements | 19,777,907 | 17,865,495 |
| Real Estate lease | 2,892,573 | 2,861,839 |
| Subscription Assets | 2,522,617 | 2,761,199 |
| Accumulated Depreciation | (82,824,425) | (76,627,340) |
| Total Net Capital Assets | $ 72,776,223 | $ 75,385,724 |
Building and Improvements increased in 2025 as a result of capital projects at several County facilities. At the Correctional Complex, two roof top units for replaced. At the 911 building, two roof top units were replaced, and an HVAC unit was installed. In addition, the solar panel project at the Human Services building was completed.
Equipment and Vehicles also increased in 2025 due to replacement of kitchen equipment at the Correctional Complex, replacement of an X-ray machine for the Security department, and the County's annual computer bulk order. Agricultural Easements increased as well. Through the County's Agricultural Land Preservation Program, the County settled on 11 easements preserving a total of 1,337 acres.
In 2023, the County adopted GASB 96. This statement required the County to record “right-of-use” subscription assets on its financial statements. Subscription-based assets decreased in 2025 because of deductions related to assets that terminated or expired. At the same time, several IT subscription-based assets were added or renewed such as Varonis, Presidio and Cloudfare.
Under Business-Type Activities, the Adams County Industrial Authority reported total net capital assets of $21,171, a decrease of $10,162 from the prior year amount of $31,333. This capital asset is a real estate lease for office space between the ACIDA and the Adams County Economic Development Corporation.
Detailed information about the County's capital assets can be found in Note 5, Notes to the Financial Statements.