Delaware County, Indiana


Notes to Financial Statements

December 31, 2025

Effect of New Accounting Standards on Future Period Financial Statements

  • Statement No. 103, Financial Reporting Model Improvements
  • Statement No. 104, Disclosure of Certain Capital Assets
  • Statement No. 105, Subsequent Events

When they become effective, application of these standards will be evaluated and may restate portions of these financial statements.

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