{
    "document_id": 15043,
    "page": 63,
    "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": 43,
    "counts_by_type": {
        "caption": 1,
        "footer": 2,
        "header": 1,
        "heading": 1,
        "table": 2,
        "table_cell": 33,
        "text": 3
    },
    "build_ms": 1,
    "items": [
        {
            "id": "p63.1",
            "order": 1,
            "type": "header",
            "bbox": {
                "l": 216,
                "t": 744,
                "r": 382.8,
                "b": 709.44
            },
            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJune 30, 2020",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p63.2",
            "order": 2,
            "type": "heading",
            "bbox": {
                "l": 80.88,
                "t": 678,
                "r": 427.68,
                "b": 664.32
            },
            "text": "NOTE 10 – OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (Continued)",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p63.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 80.64,
                "t": 656.4,
                "r": 520.8,
                "b": 567.12
            },
            "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:"
        },
        {
            "id": "p63.4",
            "order": 4,
            "type": "caption",
            "bbox": {
                "l": 99.6,
                "t": 558.72,
                "r": 170.4,
                "b": 547.2
            },
            "text": "Non-hazardous",
            "attrs": {
                "block_label": "figure_title"
            }
        },
        {
            "id": "p63.5",
            "order": 5,
            "type": "table",
            "bbox": {
                "l": 98.16,
                "t": 554.64,
                "r": 515.28,
                "b": 397.44
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 7,
                "n_cols": 3,
                "integrity": {
                    "skipped": "no_text_layer"
                }
            },
            "children": [
                {
                    "id": "p63.5.1",
                    "order": 6,
                    "type": "table_cell",
                    "bbox": {
                        "l": 98.16,
                        "t": 554.64,
                        "r": 237.2,
                        "b": 532.1829
                    },
                    "text": "Non-hazardous",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p63.5.2",
                    "order": 7,
                    "type": "table_cell",
                    "bbox": {
                        "l": 237.2,
                        "t": 554.64,
                        "r": 376.24,
                        "b": 532.1829
                    },
                    "text": "Deferred Outflows of Resources",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p63.5.3",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 376.24,
                        "t": 554.64,
                        "r": 515.28,
                        "b": 532.1829
                    },
                    "text": "Deferred Inflows of Resources",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p63.5.4",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 98.16,
                        "t": 532.1829,
                        "r": 237.2,
                        "b": 509.7257
                    },
                    "text": "Difference between expected and actual experience",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.5.5",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 237.2,
                        "t": 532.1829,
                        "r": 376.24,
                        "b": 509.7257
                    },
                    "text": "$ -",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.5.6",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 376.24,
                        "t": 532.1829,
                        "r": 515.28,
                        "b": 509.7257
                    },
                    "text": "$ 1,056,325",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.5.7",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 98.16,
                        "t": 509.7257,
                        "r": 237.2,
                        "b": 487.2686
                    },
                    "text": "Change of assumptions",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.5.8",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 237.2,
                        "t": 509.7257,
                        "r": 376.24,
                        "b": 487.2686
                    },
                    "text": "868,489",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.5.9",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 376.24,
                        "t": 509.7257,
                        "r": 515.28,
                        "b": 487.2686
                    },
                    "text": "19,920",
                    "attrs": {
                        "row": 2,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.5.10",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 98.16,
                        "t": 487.2686,
                        "r": 237.2,
                        "b": 464.8114
                    },
                    "text": "Changes in proportion and differences between employer contributions and proportionate shares of contributions",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.5.11",
                    "order": 16,
                    "type": "table_cell",
                    "bbox": {
                        "l": 237.2,
                        "t": 487.2686,
                        "r": 376.24,
                        "b": 464.8114
                    },
                    "text": "1,158,354",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.5.12",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 376.24,
                        "t": 487.2686,
                        "r": 515.28,
                        "b": 464.8114
                    },
                    "text": "246,124",
                    "attrs": {
                        "row": 3,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.5.13",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
                        "l": 98.16,
                        "t": 464.8114,
                        "r": 237.2,
                        "b": 442.3543
                    },
                    "text": "Differences between expected and actual investment earning on plan investments",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.5.14",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 237.2,
                        "t": 464.8114,
                        "r": 376.24,
                        "b": 442.3543
                    },
                    "text": "28,047",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.5.15",
                    "order": 20,
                    "type": "table_cell",
                    "bbox": {
                        "l": 376.24,
                        "t": 464.8114,
                        "r": 515.28,
                        "b": 442.3543
                    },
                    "text": "71,481",
                    "attrs": {
                        "row": 4,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.5.16",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 98.16,
                        "t": 442.3543,
                        "r": 237.2,
                        "b": 419.8971
                    },
                    "text": "Contributions subsequent to the measurement date",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.5.17",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 237.2,
                        "t": 442.3543,
                        "r": 376.24,
                        "b": 419.8971
                    },
                    "text": "433,081",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.5.18",
                    "order": 23,
                    "type": "table_cell",
                    "bbox": {
                        "l": 376.24,
                        "t": 442.3543,
                        "r": 515.28,
                        "b": 419.8971
                    },
                    "text": "-",
                    "attrs": {
                        "row": 5,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.5.19",
                    "order": 24,
                    "type": "table_cell",
                    "bbox": {
                        "l": 98.16,
                        "t": 419.8971,
                        "r": 237.2,
                        "b": 397.44
                    },
                    "text": "Total",
                    "attrs": {
                        "row": 6,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.5.20",
                    "order": 25,
                    "type": "table_cell",
                    "bbox": {
                        "l": 237.2,
                        "t": 419.8971,
                        "r": 376.24,
                        "b": 397.44
                    },
                    "text": "$ 2,487,971",
                    "attrs": {
                        "row": 6,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.5.21",
                    "order": 26,
                    "type": "table_cell",
                    "bbox": {
                        "l": 376.24,
                        "t": 419.8971,
                        "r": 515.28,
                        "b": 397.44
                    },
                    "text": "$ 1,393,850",
                    "attrs": {
                        "row": 6,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                }
            ]
        },
        {
            "id": "p63.6",
            "order": 27,
            "type": "text",
            "bbox": {
                "l": 83.28,
                "t": 390,
                "r": 522.96,
                "b": 343.2
            },
            "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:"
        },
        {
            "id": "p63.7",
            "order": 28,
            "type": "table",
            "bbox": {
                "l": 151.44,
                "t": 337.2,
                "r": 444.24,
                "b": 258.72
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 6,
                "n_cols": 2,
                "integrity": {
                    "skipped": "no_text_layer"
                }
            },
            "children": [
                {
                    "id": "p63.7.1",
                    "order": 29,
                    "type": "table_cell",
                    "bbox": {
                        "l": 151.44,
                        "t": 337.2,
                        "r": 297.84,
                        "b": 324.12
                    },
                    "text": "Year ending June 30:",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.7.2",
                    "order": 30,
                    "type": "table_cell",
                    "bbox": {
                        "l": 297.84,
                        "t": 337.2,
                        "r": 444.24,
                        "b": 324.12
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.7.3",
                    "order": 31,
                    "type": "table_cell",
                    "bbox": {
                        "l": 151.44,
                        "t": 324.12,
                        "r": 297.84,
                        "b": 311.04
                    },
                    "text": "2021",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.7.4",
                    "order": 32,
                    "type": "table_cell",
                    "bbox": {
                        "l": 297.84,
                        "t": 324.12,
                        "r": 444.24,
                        "b": 311.04
                    },
                    "text": "$ 225,381",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.7.5",
                    "order": 33,
                    "type": "table_cell",
                    "bbox": {
                        "l": 151.44,
                        "t": 311.04,
                        "r": 297.84,
                        "b": 297.96
                    },
                    "text": "2022",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.7.6",
                    "order": 34,
                    "type": "table_cell",
                    "bbox": {
                        "l": 297.84,
                        "t": 311.04,
                        "r": 444.24,
                        "b": 297.96
                    },
                    "text": "225,381",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.7.7",
                    "order": 35,
                    "type": "table_cell",
                    "bbox": {
                        "l": 151.44,
                        "t": 297.96,
                        "r": 297.84,
                        "b": 284.88
                    },
                    "text": "2023",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.7.8",
                    "order": 36,
                    "type": "table_cell",
                    "bbox": {
                        "l": 297.84,
                        "t": 297.96,
                        "r": 444.24,
                        "b": 284.88
                    },
                    "text": "30,997",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.7.9",
                    "order": 37,
                    "type": "table_cell",
                    "bbox": {
                        "l": 151.44,
                        "t": 284.88,
                        "r": 297.84,
                        "b": 271.8
                    },
                    "text": "2024",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.7.10",
                    "order": 38,
                    "type": "table_cell",
                    "bbox": {
                        "l": 297.84,
                        "t": 284.88,
                        "r": 444.24,
                        "b": 271.8
                    },
                    "text": "179,281",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.7.11",
                    "order": 39,
                    "type": "table_cell",
                    "bbox": {
                        "l": 151.44,
                        "t": 271.8,
                        "r": 297.84,
                        "b": 258.72
                    },
                    "text": "",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p63.7.12",
                    "order": 40,
                    "type": "table_cell",
                    "bbox": {
                        "l": 297.84,
                        "t": 271.8,
                        "r": 444.24,
                        "b": 258.72
                    },
                    "text": "$ 661,040",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                }
            ]
        },
        {
            "id": "p63.8",
            "order": 41,
            "type": "text",
            "bbox": {
                "l": 281.04,
                "t": 100.32,
                "r": 332.16,
                "b": 87.6
            },
            "text": "(Continued)"
        },
        {
            "id": "p63.9",
            "order": 42,
            "type": "footer",
            "bbox": {
                "l": 509.52,
                "t": 79.92,
                "r": 522.96,
                "b": 68.88
            },
            "text": "48.",
            "attrs": {
                "block_label": "number"
            }
        },
        {
            "id": "p63.10",
            "order": 43,
            "type": "footer",
            "bbox": {
                "l": 261.84,
                "t": 47.28,
                "r": 349.2,
                "b": 36.96
            },
            "text": "Page 63 of 178",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}