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            "text": "Kentucky State University\nFinancial Indicators Ratios\nJune 30, 2016",
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            "text": "FORMULA"
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            "text": "FINANCIAL INDICATOR RATIO",
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                    "text": "VIABILITY\nRATIO",
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                    "text": "EXPENDABLE NET ASSETS\nLONG TERM DEBT",
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                    "text": "TREND",
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                    "text": "FORECAST",
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                    "text": "2012-2013",
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                    "text": "2014-2015",
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                    "text": "2015-2016",
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                    "text": "2016-2017",
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                    "text": "2017-2018",
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                    "text": "2018-2019",
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                    "text": "2020-2021",
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                    "text": "KSU - w/ Pension\nKSU - w/o Pension",
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                    "text": "3.72\n3.72",
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                    "text": "-10.18\n4.00",
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                "embedded_text": "30.00\nKSU\n20.00 KSU ‐ w/ Pension\n10.00\n0.00\n‐10.00\n‐20.00\n‐30.00\n‐40.00\n‐50.00\n2012‐ 2013‐ 2014‐ 2015‐ 2016‐ 2017‐ 2018‐ 2019‐ 2020‐\n2013 2014 2015 2016 2017 2018 2019 2020 2021\nKSU ‐ w/ Pension 3.72 3.80 ‐10.18 ‐11.86 ‐13.56 ‐17.28 ‐21.77 ‐29.16 ‐43.10\nKSU ‐ w/o Pension 3.72 3.80 4.00 4.37 4.85 5.30 6.83 10.82 19.34"
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            "text": "DEFINITION",
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            "text": "THRESHOLD",
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            "text": "1.25 -- A ratio of less than 1.0, where debt obligation and expendable assets are equal, is poor and may identify the institution as a credit risk; greater than 2.0 is a strong indicator of financial health."
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            "text": "The Viability Ratio measures expendable resources that are available to cover debt obligations (e.g. capital leases, notes payable, and bonds payable) and generally is regarded as governing an institution's ability to assume new debt.",
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            "text": "FS Meeting Notice 12/12/16",
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            "text": "Page 97",
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