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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": "For the year ended June 30, 2020, the University recognized OPEB expense of $177,000 and revenue of $30,000 for support provided by the State. At June 30, 2020, the University reported deferred outflows of resources and deferred inflows of resources related to OPEBs from the following sources:"
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                },
                {
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                    "text": "Deferred Outflows of Resources",
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                },
                {
                    "id": "p66.4.3",
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                    "text": "Deferred Inflows of Resources",
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                },
                {
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                    "text": "Net difference between projected and actual earnings on OPEB plan investments",
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                },
                {
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                    "text": "$ 131,000",
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                    }
                },
                {
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                    },
                    "text": "$ -",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p66.4.7",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 96.24,
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                        "r": 236.56,
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                    },
                    "text": "Changes of assumptions",
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                        "rowspan": 1,
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                    }
                },
                {
                    "id": "p66.4.8",
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                    "text": "21,000",
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                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
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                        "b": 556.56
                    },
                    "text": "-",
                    "attrs": {
                        "row": 2,
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                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p66.4.10",
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                    "bbox": {
                        "l": 96.24,
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                        "r": 236.56,
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                    "text": "Differences between expected and actual experience",
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                },
                {
                    "id": "p66.4.11",
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                        "l": 236.56,
                        "t": 556.56,
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                        "b": 537.36
                    },
                    "text": "-",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p66.4.12",
                    "order": 16,
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                        "l": 376.88,
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                    },
                    "text": "1,193,000",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p66.4.13",
                    "order": 17,
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                    "bbox": {
                        "l": 96.24,
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                        "b": 518.16
                    },
                    "text": "Changes in proportion and differences between employer Contributions and proportionate share of contributions",
                    "attrs": {
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                        "col": 0,
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                        "colspan": 1
                    }
                },
                {
                    "id": "p66.4.14",
                    "order": 18,
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                        "l": 236.56,
                        "t": 537.36,
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                    },
                    "text": "289,000",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p66.4.15",
                    "order": 19,
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                    "bbox": {
                        "l": 376.88,
                        "t": 537.36,
                        "r": 517.2,
                        "b": 518.16
                    },
                    "text": "91,000",
                    "attrs": {
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                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p66.4.16",
                    "order": 20,
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                    "bbox": {
                        "l": 96.24,
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                    "text": "University's contributions subsequent to the measurement date",
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                    }
                },
                {
                    "id": "p66.4.17",
                    "order": 21,
                    "type": "table_cell",
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                        "l": 236.56,
                        "t": 518.16,
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                    },
                    "text": "304,439",
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p66.4.18",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 376.88,
                        "t": 518.16,
                        "r": 517.2,
                        "b": 498.96
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                    "text": "-",
                    "attrs": {
                        "row": 5,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p66.4.19",
                    "order": 23,
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                        "l": 96.24,
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                    "text": "Total",
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                    }
                },
                {
                    "id": "p66.4.20",
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                        "l": 236.56,
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                    },
                    "text": "$ 745,439",
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                    }
                },
                {
                    "id": "p66.4.21",
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                        "l": 376.88,
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                    },
                    "text": "$ 1,284,000",
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            ]
        },
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            "text": "Of the total amount reported as deferred outflows of resources related to OPEB, $304,439 resulting from University contributions subsequent to the measurement date and before the end of the fiscal year will be included as a reduction of the collective net OPEB liability in the year ended June 30, 2021. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in the University's OPEB expense as follows:"
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                "l": 150.96,
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            "text": "",
            "attrs": {
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                    "text": "Year ended June 30:",
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                    "id": "p66.6.2",
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                        "l": 150.96,
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                    "text": "2021",
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                    "text": "$ (163,000)",
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                {
                    "id": "p66.6.5",
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                        "l": 150.96,
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                    "text": "2022",
                    "attrs": {
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                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p66.6.6",
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                    "bbox": {
                        "l": 296.88,
                        "t": 385.38,
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                        "b": 372.99
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                    "text": "(163,000)",
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                        "col": 1,
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                        "colspan": 1
                    }
                },
                {
                    "id": "p66.6.7",
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                        "t": 372.99,
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                    "text": "2023",
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                {
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                        "l": 296.88,
                        "t": 372.99,
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                        "b": 360.6
                    },
                    "text": "(153,000)",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p66.6.9",
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                    "bbox": {
                        "l": 150.96,
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                    "text": "2024",
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                        "colspan": 1
                    }
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                {
                    "id": "p66.6.10",
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                    "bbox": {
                        "l": 296.88,
                        "t": 360.6,
                        "r": 442.8,
                        "b": 348.21
                    },
                    "text": "(155,000)",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p66.6.11",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 150.96,
                        "t": 348.21,
                        "r": 296.88,
                        "b": 335.82
                    },
                    "text": "2025",
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                        "col": 0,
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                        "colspan": 1
                    }
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                {
                    "id": "p66.6.12",
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                    "bbox": {
                        "l": 296.88,
                        "t": 348.21,
                        "r": 442.8,
                        "b": 335.82
                    },
                    "text": "(132,000)",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
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                        "b": 323.43
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                    "text": "Thereafter",
                    "attrs": {
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                        "colspan": 1
                    }
                },
                {
                    "id": "p66.6.14",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 296.88,
                        "t": 335.82,
                        "r": 442.8,
                        "b": 323.43
                    },
                    "text": "(77,000)",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p66.6.15",
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                    "type": "table_cell",
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                        "l": 150.96,
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                        "r": 296.88,
                        "b": 311.04
                    },
                    "text": "",
                    "attrs": {
                        "row": 7,
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                        "colspan": 1
                    }
                },
                {
                    "id": "p66.6.16",
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                    "bbox": {
                        "l": 296.88,
                        "t": 323.43,
                        "r": 442.8,
                        "b": 311.04
                    },
                    "text": "$ (843,000)",
                    "attrs": {
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                        "col": 1,
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                        "colspan": 1
                    }
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            ]
        },
        {
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            "text": "51.",
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        {
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            "text": "(Continued)",
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        },
        {
            "id": "p66.9",
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            "type": "footer",
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            "text": "Page 66 of 178",
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    "excluded_furniture": {
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        "last": []
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}