Delaware County, Indiana
Management's Discussion and Analysis
December 31, 2025
The following table displays the County's capital assets.
Capital Assets
Use horizontal scrolling to view all columns.
| Asset Category | Governmental Funds | Business-Type Activities | Total | |||||
|---|---|---|---|---|---|---|---|---|
| Year | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | ||
| Land | $8,828,128 | $8,828,128 | $- | $- | $8,828,128 | $8,828,128 | ||
| Construction in progress | 2,081,445 | 5,464,302 | - | - | 2,081,445 | 5,464,302 | ||
| Buildings | 54,714,852 | 46,814,359 | - | - | 54,714,852 | 46,814,359 | ||
| Improvements | 2,114,013 | 2,160,262 | - | - | 2,114,013 | 2,160,262 | ||
| Infrastructure | 159,704,980 | 158,896,040 | - | - | 159,704,980 | 158,896,040 | ||
| Machinery and equipment | 26,013,233 | 27,328,597 | 98,478 | 98,478 | 26,111,711 | 27,427,075 | ||
| Lease assets | 508,395 | - | - | - | 508,395 | - | ||
| Subscription based asset | 542,336 | 435,051 | - | - | 542,336 | 435,051 | ||
| Total capital assets | 254,507,382 | 249,926,739 | 98,478 | 98,478 | 254,605,860 | 250,025,217 | ||
| Accumulated depreciation/amortization | (155,768,557) | (154,918,640) | (98,478) | (78,785) | (155,867,035) | (154,997,425) | ||
| Net capital assets | $98,738,825 | $95,008,099 | $- | $19,693 | $98,738,825 | $95,027,792 | ||
Additional information on the County's capital assets can be found on pages 26 and 27 in the Notes to the Financial Statements of this report.
Long-Term Obligations. At the end of the current fiscal year, the County had outstanding total long-term bond related liabilities (net of unamortized premiums and discounts and current portion) of $18,212,860 related to governmental activities. Of this amount, $2,335,000 comprises revenue bonds debt for governmental activities and $15,877,860 comprises TIF Bonds for governmental activities.