{
    "document_id": 15043,
    "page": 133,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 270,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 15159,
    "item_count": 59,
    "counts_by_type": {
        "footer": 3,
        "header": 1,
        "heading": 1,
        "table": 3,
        "table_cell": 46,
        "text": 5
    },
    "build_ms": 1,
    "items": [
        {
            "id": "p133.1",
            "order": 1,
            "type": "header",
            "bbox": {
                "l": 217.44,
                "t": 748.08,
                "r": 384,
                "b": 714.24
            },
            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJune 30, 2020",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p133.2",
            "order": 2,
            "type": "heading",
            "bbox": {
                "l": 82.32,
                "t": 682.56,
                "r": 341.28,
                "b": 670.08
            },
            "text": "NOTE 9 – DEFINED BENEFIT PENSION PLANS (Continued)",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p133.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 81.36,
                "t": 660.96,
                "r": 520.08,
                "b": 615.6
            },
            "text": "For the year ended June 30, 2020, the University was allocated pension expense of $(11,551,057). The University also recognized revenue of $2,388,987 for support provided by the Commonwealth. At June 30, 2020, the University reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:"
        },
        {
            "id": "p133.4",
            "order": 4,
            "type": "table",
            "bbox": {
                "l": 96.96,
                "t": 608.16,
                "r": 513.6,
                "b": 467.04
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 8,
                "n_cols": 3,
                "integrity": {
                    "skipped": "no_text_layer"
                }
            },
            "children": [
                {
                    "id": "p133.4.1",
                    "order": 5,
                    "type": "table_cell",
                    "bbox": {
                        "l": 96.96,
                        "t": 608.16,
                        "r": 235.84,
                        "b": 590.52
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.2",
                    "order": 6,
                    "type": "table_cell",
                    "bbox": {
                        "l": 235.84,
                        "t": 608.16,
                        "r": 374.72,
                        "b": 590.52
                    },
                    "text": "Deferred Outflows of Resources",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p133.4.3",
                    "order": 7,
                    "type": "table_cell",
                    "bbox": {
                        "l": 374.72,
                        "t": 608.16,
                        "r": 513.6,
                        "b": 590.52
                    },
                    "text": "Deferred Inflows of Resources",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p133.4.4",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 96.96,
                        "t": 590.52,
                        "r": 235.84,
                        "b": 572.88
                    },
                    "text": "2020",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.5",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 235.84,
                        "t": 590.52,
                        "r": 374.72,
                        "b": 572.88
                    },
                    "text": "",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.6",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 374.72,
                        "t": 590.52,
                        "r": 513.6,
                        "b": 572.88
                    },
                    "text": "",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.7",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 96.96,
                        "t": 572.88,
                        "r": 235.84,
                        "b": 555.24
                    },
                    "text": "Net difference between projected and actual earnings on investments",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.8",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 235.84,
                        "t": 572.88,
                        "r": 374.72,
                        "b": 555.24
                    },
                    "text": "$-",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.9",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 374.72,
                        "t": 572.88,
                        "r": 513.6,
                        "b": 555.24
                    },
                    "text": "$185,884",
                    "attrs": {
                        "row": 2,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.10",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 96.96,
                        "t": 555.24,
                        "r": 235.84,
                        "b": 537.6
                    },
                    "text": "Change in assumptions",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.11",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 235.84,
                        "t": 555.24,
                        "r": 374.72,
                        "b": 537.6
                    },
                    "text": "1,877,989",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.12",
                    "order": 16,
                    "type": "table_cell",
                    "bbox": {
                        "l": 374.72,
                        "t": 555.24,
                        "r": 513.6,
                        "b": 537.6
                    },
                    "text": "11,799,404",
                    "attrs": {
                        "row": 3,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.13",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 96.96,
                        "t": 537.6,
                        "r": 235.84,
                        "b": 519.96
                    },
                    "text": "Differences between expected an actual experience",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.14",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
                        "l": 235.84,
                        "t": 537.6,
                        "r": 374.72,
                        "b": 519.96
                    },
                    "text": "66,061",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.15",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 374.72,
                        "t": 537.6,
                        "r": 513.6,
                        "b": 519.96
                    },
                    "text": "1,413,681",
                    "attrs": {
                        "row": 4,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.16",
                    "order": 20,
                    "type": "table_cell",
                    "bbox": {
                        "l": 96.96,
                        "t": 519.96,
                        "r": 235.84,
                        "b": 502.32
                    },
                    "text": "Changes in proportion and differences between employer contributions and proportionate share of contributions",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.17",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 235.84,
                        "t": 519.96,
                        "r": 374.72,
                        "b": 502.32
                    },
                    "text": "2,686,182",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.18",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 374.72,
                        "t": 519.96,
                        "r": 513.6,
                        "b": 502.32
                    },
                    "text": "9,987,269",
                    "attrs": {
                        "row": 5,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.19",
                    "order": 23,
                    "type": "table_cell",
                    "bbox": {
                        "l": 96.96,
                        "t": 502.32,
                        "r": 235.84,
                        "b": 484.68
                    },
                    "text": "Contributions subsequent to the measurement date",
                    "attrs": {
                        "row": 6,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.20",
                    "order": 24,
                    "type": "table_cell",
                    "bbox": {
                        "l": 235.84,
                        "t": 502.32,
                        "r": 374.72,
                        "b": 484.68
                    },
                    "text": "1,940,601",
                    "attrs": {
                        "row": 6,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.21",
                    "order": 25,
                    "type": "table_cell",
                    "bbox": {
                        "l": 374.72,
                        "t": 502.32,
                        "r": 513.6,
                        "b": 484.68
                    },
                    "text": "-",
                    "attrs": {
                        "row": 6,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.22",
                    "order": 26,
                    "type": "table_cell",
                    "bbox": {
                        "l": 96.96,
                        "t": 484.68,
                        "r": 235.84,
                        "b": 467.04
                    },
                    "text": "",
                    "attrs": {
                        "row": 7,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.23",
                    "order": 27,
                    "type": "table_cell",
                    "bbox": {
                        "l": 235.84,
                        "t": 484.68,
                        "r": 374.72,
                        "b": 467.04
                    },
                    "text": "$6,570,833",
                    "attrs": {
                        "row": 7,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.4.24",
                    "order": 28,
                    "type": "table_cell",
                    "bbox": {
                        "l": 374.72,
                        "t": 484.68,
                        "r": 513.6,
                        "b": 467.04
                    },
                    "text": "$23,386,238",
                    "attrs": {
                        "row": 7,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                }
            ]
        },
        {
            "id": "p133.5",
            "order": 29,
            "type": "text",
            "bbox": {
                "l": 82.32,
                "t": 458.16,
                "r": 521.76,
                "b": 413.04
            },
            "text": "At June 30, 2020, the University reported $1,940,601 as deferred outflows of resources related to pensions resulting from University contributions subsequent to the measurement date that will be recognized as a reduction of the net pension liability in the following fiscal year. Net deferred outflow (inflows) of resources at June 30, 2020, related to pensions will be recognized in pension expense as follows:"
        },
        {
            "id": "p133.6",
            "order": 30,
            "type": "table",
            "bbox": {
                "l": 178.32,
                "t": 406.8,
                "r": 432.72,
                "b": 338.4
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 5,
                "n_cols": 2,
                "integrity": {
                    "skipped": "no_text_layer"
                }
            },
            "children": [
                {
                    "id": "p133.6.1",
                    "order": 31,
                    "type": "table_cell",
                    "bbox": {
                        "l": 178.32,
                        "t": 406.8,
                        "r": 305.52,
                        "b": 393.12
                    },
                    "text": "2021",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p133.6.2",
                    "order": 32,
                    "type": "table_cell",
                    "bbox": {
                        "l": 305.52,
                        "t": 406.8,
                        "r": 432.72,
                        "b": 393.12
                    },
                    "text": "$ (10,264,089)",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p133.6.3",
                    "order": 33,
                    "type": "table_cell",
                    "bbox": {
                        "l": 178.32,
                        "t": 393.12,
                        "r": 305.52,
                        "b": 379.44
                    },
                    "text": "2022",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.6.4",
                    "order": 34,
                    "type": "table_cell",
                    "bbox": {
                        "l": 305.52,
                        "t": 393.12,
                        "r": 432.72,
                        "b": 379.44
                    },
                    "text": "(6,521,051)",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.6.5",
                    "order": 35,
                    "type": "table_cell",
                    "bbox": {
                        "l": 178.32,
                        "t": 379.44,
                        "r": 305.52,
                        "b": 365.76
                    },
                    "text": "2023",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.6.6",
                    "order": 36,
                    "type": "table_cell",
                    "bbox": {
                        "l": 305.52,
                        "t": 379.44,
                        "r": 432.72,
                        "b": 365.76
                    },
                    "text": "(1,958,510)",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.6.7",
                    "order": 37,
                    "type": "table_cell",
                    "bbox": {
                        "l": 178.32,
                        "t": 365.76,
                        "r": 305.52,
                        "b": 352.08
                    },
                    "text": "2024",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.6.8",
                    "order": 38,
                    "type": "table_cell",
                    "bbox": {
                        "l": 305.52,
                        "t": 365.76,
                        "r": 432.72,
                        "b": 352.08
                    },
                    "text": "(12,356)",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.6.9",
                    "order": 39,
                    "type": "table_cell",
                    "bbox": {
                        "l": 178.32,
                        "t": 352.08,
                        "r": 305.52,
                        "b": 338.4
                    },
                    "text": "",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.6.10",
                    "order": 40,
                    "type": "table_cell",
                    "bbox": {
                        "l": 305.52,
                        "t": 352.08,
                        "r": 432.72,
                        "b": 338.4
                    },
                    "text": "$ (18,756,006)",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                }
            ]
        },
        {
            "id": "p133.7",
            "order": 41,
            "type": "text",
            "bbox": {
                "l": 82.8,
                "t": 330.48,
                "r": 520.32,
                "b": 306.24
            },
            "text": "Actuarial assumptions - The total pension liability was determined by actuarial valuation as of June 30, 2018, using the following actuarial assumptions, applied to all periods included in the measurement:"
        },
        {
            "id": "p133.8",
            "order": 42,
            "type": "table",
            "bbox": {
                "l": 116.64,
                "t": 299.28,
                "r": 520.32,
                "b": 232.56
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 6,
                "n_cols": 2,
                "integrity": {
                    "skipped": "no_text_layer"
                }
            },
            "children": [
                {
                    "id": "p133.8.1",
                    "order": 43,
                    "type": "table_cell",
                    "bbox": {
                        "l": 116.64,
                        "t": 299.28,
                        "r": 318.48,
                        "b": 288.16
                    },
                    "text": "Valuation date",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p133.8.2",
                    "order": 44,
                    "type": "table_cell",
                    "bbox": {
                        "l": 318.48,
                        "t": 299.28,
                        "r": 520.32,
                        "b": 288.16
                    },
                    "text": "June 30, 2018",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p133.8.3",
                    "order": 45,
                    "type": "table_cell",
                    "bbox": {
                        "l": 116.64,
                        "t": 288.16,
                        "r": 318.48,
                        "b": 277.04
                    },
                    "text": "Inflation",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.8.4",
                    "order": 46,
                    "type": "table_cell",
                    "bbox": {
                        "l": 318.48,
                        "t": 288.16,
                        "r": 520.32,
                        "b": 277.04
                    },
                    "text": "3.00%",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.8.5",
                    "order": 47,
                    "type": "table_cell",
                    "bbox": {
                        "l": 116.64,
                        "t": 277.04,
                        "r": 318.48,
                        "b": 265.92
                    },
                    "text": "Salary Increases",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.8.6",
                    "order": 48,
                    "type": "table_cell",
                    "bbox": {
                        "l": 318.48,
                        "t": 277.04,
                        "r": 520.32,
                        "b": 265.92
                    },
                    "text": "3.50 - 7.30%, average, including inflation",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.8.7",
                    "order": 49,
                    "type": "table_cell",
                    "bbox": {
                        "l": 116.64,
                        "t": 265.92,
                        "r": 318.48,
                        "b": 254.8
                    },
                    "text": "Investment Rate of Return",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.8.8",
                    "order": 50,
                    "type": "table_cell",
                    "bbox": {
                        "l": 318.48,
                        "t": 265.92,
                        "r": 520.32,
                        "b": 254.8
                    },
                    "text": "7.50%, net of pension plan investment expense, including inflation",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.8.9",
                    "order": 51,
                    "type": "table_cell",
                    "bbox": {
                        "l": 116.64,
                        "t": 254.8,
                        "r": 318.48,
                        "b": 243.68
                    },
                    "text": "Municipal bond index rate",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.8.10",
                    "order": 52,
                    "type": "table_cell",
                    "bbox": {
                        "l": 318.48,
                        "t": 254.8,
                        "r": 520.32,
                        "b": 243.68
                    },
                    "text": "3.50%",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.8.11",
                    "order": 53,
                    "type": "table_cell",
                    "bbox": {
                        "l": 116.64,
                        "t": 243.68,
                        "r": 318.48,
                        "b": 232.56
                    },
                    "text": "Single equivalent interest rate",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p133.8.12",
                    "order": 54,
                    "type": "table_cell",
                    "bbox": {
                        "l": 318.48,
                        "t": 243.68,
                        "r": 520.32,
                        "b": 232.56
                    },
                    "text": "7.50%",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                }
            ]
        },
        {
            "id": "p133.9",
            "order": 55,
            "type": "text",
            "bbox": {
                "l": 83.28,
                "t": 223.44,
                "r": 521.28,
                "b": 188.64
            },
            "text": "Mortality rates were based on the RP-2000 Combined Mortality Table for Males or Females, as appropriate, with adjustments for mortality improvements based on a projection of Scale BB to 2025, set forward two years for males and one year for females."
        },
        {
            "id": "p133.10",
            "order": 56,
            "type": "text",
            "bbox": {
                "l": 83.52,
                "t": 180.72,
                "r": 521.76,
                "b": 156.72
            },
            "text": "The actuarial assumptions used in the June 30, 2018 valuation were based on the results of an actuarial experience study for the period July 1, 2010 - June 30, 2015 adopted by the Board on November 19, 2016."
        },
        {
            "id": "p133.11",
            "order": 57,
            "type": "footer",
            "bbox": {
                "l": 504.96,
                "t": 82.8,
                "r": 519.6,
                "b": 72
            },
            "text": "40.",
            "attrs": {
                "block_label": "number"
            }
        },
        {
            "id": "p133.12",
            "order": 58,
            "type": "footer",
            "bbox": {
                "l": 277.92,
                "t": 104.64,
                "r": 328.32,
                "b": 92.64
            },
            "text": "(Continued)",
            "attrs": {
                "block_label": "footer"
            }
        },
        {
            "id": "p133.13",
            "order": 59,
            "type": "footer",
            "bbox": {
                "l": 258.96,
                "t": 47.28,
                "r": 351.84,
                "b": 36.96
            },
            "text": "Page 133 of 178",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}