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            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJune 30, 2020",
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            "text": "NOTE 10 – OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (Continued)",
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            "text": "Deferred Outflows and Deferred Inflows: Since certain expense items are amortized over closed periods each year, the deferred portions of these items must be tracked annually. If the amounts serve to reduce OPEB expense they are labeled as deferred inflows. If they will increase OPEB expense they are labeled deferred outflows. The amortization of these amounts is accomplished on a level dollar basis, with no interest included in the deferred amounts. Experience gains/losses and the impact of changes in actuarial assumptions, if any, are amortized over the average remaining service life of the active and inactive System members at the beginning of the fiscal year. Investment gains and losses are amortized over a fixed five-year period. Deferred inflows and outflows as of the Measurement Date include:"
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            "text": "Non-hazardous",
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                    "text": "Deferred Outflows of Resources",
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                {
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                    "text": "Deferred Inflows of Resources",
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                    "bbox": {
                        "l": 97.68,
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                    "text": "Difference between expected and actual experience",
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                },
                {
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                    "text": "$ -",
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                    }
                },
                {
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                    "text": "$ 1,056,325",
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                },
                {
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                    "order": 12,
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                    "text": "Change of assumptions",
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                },
                {
                    "id": "p141.5.8",
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                    "bbox": {
                        "l": 236.48,
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                        "r": 375.28,
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                    },
                    "text": "868,489",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p141.5.9",
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                        "l": 375.28,
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                    },
                    "text": "19,920",
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                {
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                        "l": 97.68,
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                    "text": "Changes in proportion and differences between employer contributions and proportionate shares of contributions",
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                    }
                },
                {
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                    "bbox": {
                        "l": 236.48,
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                    },
                    "text": "1,158,354",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p141.5.12",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 375.28,
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                    },
                    "text": "246,124",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p141.5.13",
                    "order": 18,
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                    "bbox": {
                        "l": 97.68,
                        "t": 464.64,
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                    "text": "Differences between expected and actual investment earning on plan investments",
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                },
                {
                    "id": "p141.5.14",
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                    "bbox": {
                        "l": 236.48,
                        "t": 464.64,
                        "r": 375.28,
                        "b": 442.32
                    },
                    "text": "28,047",
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
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                {
                    "id": "p141.5.15",
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                    "bbox": {
                        "l": 375.28,
                        "t": 464.64,
                        "r": 514.08,
                        "b": 442.32
                    },
                    "text": "71,481",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p141.5.16",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 97.68,
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                        "b": 420
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                    "text": "Contributions subsequent to the measurement date",
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                    }
                },
                {
                    "id": "p141.5.17",
                    "order": 22,
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                    "bbox": {
                        "l": 236.48,
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                    "text": "433,081",
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                {
                    "id": "p141.5.18",
                    "order": 23,
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                        "l": 375.28,
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                    "text": "-",
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                },
                {
                    "id": "p141.5.19",
                    "order": 24,
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                    "bbox": {
                        "l": 97.68,
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                    "text": "Total",
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                    }
                },
                {
                    "id": "p141.5.20",
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                    "bbox": {
                        "l": 236.48,
                        "t": 420,
                        "r": 375.28,
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                    },
                    "text": "$ 2,487,971",
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                        "col": 1,
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                        "colspan": 1
                    }
                },
                {
                    "id": "p141.5.21",
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                    "bbox": {
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                    },
                    "text": "$ 1,393,850",
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            ]
        },
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            "text": "Deferred outflows of resources resulting from employer contributions subsequent to the measurement date of $433,081, which include the implicit subsidy reported of $79,830, will be recognized as a reduction of net OPEB liability in the year ending June 30, 2020. The remainder of the deferred outflows and deferred inflows of resources are amortized over three to five years with remaining amortization as follows:"
        },
        {
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                    "bbox": {
                        "l": 149.76,
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                    "text": "Year ending June 30:",
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                        "l": 149.76,
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                    "text": "2021",
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                    }
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                {
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                    "bbox": {
                        "l": 296.4,
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                    "text": "$ 225,381",
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                        "l": 149.76,
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                    "text": "2022",
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                        "l": 296.4,
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                    "text": "225,381",
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                },
                {
                    "id": "p141.7.7",
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                        "l": 149.76,
                        "t": 297.96,
                        "r": 296.4,
                        "b": 284.72
                    },
                    "text": "2023",
                    "attrs": {
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                        "col": 0,
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                        "colspan": 1
                    }
                },
                {
                    "id": "p141.7.8",
                    "order": 36,
                    "type": "table_cell",
                    "bbox": {
                        "l": 296.4,
                        "t": 297.96,
                        "r": 443.04,
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                    "text": "30,997",
                    "attrs": {
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                {
                    "id": "p141.7.9",
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                        "l": 149.76,
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                    "text": "2024",
                    "attrs": {
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                },
                {
                    "id": "p141.7.10",
                    "order": 38,
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                    "bbox": {
                        "l": 296.4,
                        "t": 284.72,
                        "r": 443.04,
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                    "text": "179,281",
                    "attrs": {
                        "row": 4,
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                    }
                },
                {
                    "id": "p141.7.11",
                    "order": 39,
                    "type": "table_cell",
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                        "l": 149.76,
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                        "r": 296.4,
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                    "attrs": {
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                    "order": 40,
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                    "bbox": {
                        "l": 296.4,
                        "t": 271.48,
                        "r": 443.04,
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                    },
                    "text": "$ 661,040",
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        {
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            "text": "(Continued)"
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            "text": "48.",
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            "text": "Page 141 of 178",
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