Delaware County, Indiana
Notes to Financial Statements
December 31, 2025
Debt service requirements to maturity are as follows:
| Years | Governmental Activities | ||
|---|---|---|---|
| Principal | Interest | Total | |
| 2026 | $72,699 |
$13,374 |
$86,073 |
| 2027 | 81,619 |
10,965 |
92,584 |
| 2028 | 84,101 |
8,483 |
92,584 |
| 2029 | 86,659 |
5,925 |
92,584 |
| 2030 | 89,295 |
3,289 |
92,584 |
| 2031-2035 | 61,034 |
688 |
61,722 |
| Total | $475,407 |
$42,724 |
$518,131 |
Subscription Disclosures
Subscription Liabilities
Scroll horizontally to view all columns.
| Governmental Activities | Amounts Due | ||||
|---|---|---|---|---|---|
| Beginning | Within One | ||||
| Subscription Liabilities | Balance | Additions | Deductions | Ending Balance | Year |
| Sophos | $34,688 |
$- |
$10,983 |
$23,705 |
$11,553 |
| Microsoft | 14,927 |
- |
14,927 |
- |
- |
| StreamLink Software, Inc | - |
107,285 |
27,655 |
79,630 |
24,920 |
| Total | $49,615 |
$107,285 |
$53,565 |
$103,335 |
$36,473 |
Future minimum subscription payments are as follows:
| Years | Principal | Interest |
|---|---|---|
| 2026 | $36,473 |
$6,311 |
| 2027 | 38,661 |
4,123 |
| 2028 | 28,201 |
1,799 |
| Total | $103,335 |
$12,233 |
Net Position/Fund Balances
Net position reported on the government wide statement of net position at December 31, 2025,
includes the following:
Governmental Activities
Net investment in capital assets:
| Land and construction in progress | $10,909,573 |
| Other capital assets, net of accumulated depreciation | 87,829,252 |
| Less long-term debt outstanding | (56,417,103) |
| Plus unspent bond proceeds | 4,643,278 |
| Total net investment in capital assets | $46,965,000 |