Delaware County, Indiana
Notes to Financial Statements
December 31, 2025
Capital Assets
Capital asset activity for the year ended December 31, 2025, was as follows:
Use the horizontal scroll area below to view Beginning Balance, Additions, Deletions, and Ending Balance.
| Beginning Balance |
Additions | Deletions | Ending Balance |
|
|---|---|---|---|---|
| Governmental Activities | ||||
| Capital assets not being depreciated/amortized: | ||||
| Land | $8,828,128 |
$- |
$- |
$8,828,128 |
| Construction in progress | 5,464,302 | 5,506,211 | 8,889,068 | 2,081,445 |
| Total capital assets not being depreciated/amortized |
14,292,430 | 5,506,211 | 8,889,068 | 10,909,573 |
| Capital assets being depreciated/amortized: | ||||
| Buildings and improvements | 46,814,359 | 8,091,217 | 190,724 | 54,714,852 |
| Improvements other than buildings | 2,160,262 | - | 46,249 | 2,114,013 |
| Machinery and equipment | 27,328,597 | 3,378,776 | 4,694,140 | 26,013,233 |
| Infrastructure | 158,896,040 | 893,051 | 84,111 | 159,704,980 |
| Lease Assets | - | 508,395 | - | 508,395 |
| Subscription Based Assets | 435,051 | 107,285 | - | 542,336 |
| Total capital assets being depreciated/amortized |
235,634,309 | 12,978,724 | 5,015,224 | 243,597,809 |
| Total capital assets | 249,926,739 | 18,484,935 | 13,904,292 | 254,507,382 |
| Less accumulated depreciation/amortization for: | ||||
| Buildings and improvements | (36,388,562) | (902,352) | 40,678 | 37,250,236 |
| Improvements other than buildings | (1,466,417) | (98,939) | 34,843 | 1,530,513 |
| Machinery and equipment | (22,009,703) | (3,271,529) | 4,603,637 | 20,677,595 |
| Infrastructure | (94,679,346) | (1,253,813) | 84,111 | 95,849,048 |
| Lease Assets | - | (32,988) | - | 32,988 |
| Subscription Based Assets | (374,612) | (53,565) | - | 428,177 |
| Total accumulated depreciation/ amortization |
(154,918,640) | (5,613,186) | 4,763,269 | 155,768,557 |
| Net capital assets being depreciated/amortized |
80,715,669 | 7,365,538 | 251,955 | 87,829,252 |
| Total governmental activities capital assets, net of accumulated depreciation/ amortization |
$95,008,099 |
$12,871,749 |
$9,141,023 |
$98,738,825 |
Depreciation/amortization expense was charged to functions as follows:
Governmental Activities
| General government |
$737,041
|
| Public safety | 2,895,132 |
| Highways and streets | 1,845,637 |
| Health and welfare | 135,376 |
| Total governmental activities depreciation expense |
$5,613,186
|