{
    "document_id": 16379,
    "page": 27,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 16490,
    "item_count": 52,
    "counts_by_type": {
        "footer": 1,
        "form_field": 10,
        "header": 1,
        "heading": 4,
        "list": 4,
        "list_item": 30,
        "text": 2
    },
    "build_ms": 7,
    "items": [
        {
            "id": "p27.1",
            "order": 1,
            "type": "header",
            "bbox": {
                "l": 69.6,
                "t": 755.04,
                "r": 282.24,
                "b": 728.64
            },
            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p27.2",
            "order": 2,
            "type": "list",
            "bbox": {
                "l": 195.12,
                "t": 715.525,
                "r": 533.76,
                "b": 549.84
            },
            "text": "",
            "attrs": {
                "item_count": 10
            },
            "children": [
                {
                    "id": "p27.2.1",
                    "order": 3,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.12,
                        "t": 715.525,
                        "r": 533.76,
                        "b": 687.36
                    },
                    "text": "Organization: create 6-digit numeric code according ORG structure definition"
                },
                {
                    "id": "p27.2.2",
                    "order": 4,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.36,
                        "t": 685.755,
                        "r": 453.84,
                        "b": 672
                    },
                    "text": "Title: name descriptively, maximum 35 characters"
                },
                {
                    "id": "p27.2.3",
                    "order": 5,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 670.505,
                        "r": 317.04,
                        "b": 656.4
                    },
                    "text": "Effective Date: today",
                    "marker": "•"
                },
                {
                    "id": "p27.2.4",
                    "order": 6,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 655.255,
                        "r": 343.44,
                        "b": 641.28
                    },
                    "text": "Termination Date: <blank>",
                    "marker": "•"
                },
                {
                    "id": "p27.2.5",
                    "order": 7,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 640.005,
                        "r": 347.28,
                        "b": 625.68
                    },
                    "text": "Next Change Date: <blank>"
                },
                {
                    "id": "p27.2.6",
                    "order": 8,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 624.755,
                        "r": 355.68,
                        "b": 610.32
                    },
                    "text": "Data Entry: checked (default)"
                },
                {
                    "id": "p27.2.7",
                    "order": 9,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 609.755,
                        "r": 398.16,
                        "b": 596.16
                    },
                    "text": "Financial Manager: search on FTIIDEN",
                    "marker": "•"
                },
                {
                    "id": "p27.2.8",
                    "order": 10,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.36,
                        "t": 594.475,
                        "r": 532.32,
                        "b": 580.08
                    },
                    "text": "Predecessor Organization: specify non-data-enterable roll up level"
                },
                {
                    "id": "p27.2.9",
                    "order": 11,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 579.225,
                        "r": 447.6,
                        "b": 565.2
                    },
                    "text": "Default Fund: specify from FUND code structure"
                },
                {
                    "id": "p27.2.10",
                    "order": 12,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.36,
                        "t": 563.975,
                        "r": 463.44,
                        "b": 549.84
                    },
                    "text": "Default Program: specify from PROG code structure"
                }
            ]
        },
        {
            "id": "p27.3",
            "order": 13,
            "type": "text",
            "bbox": {
                "l": 124.08,
                "t": 547.92,
                "r": 537.84,
                "b": 506.4
            },
            "text": "Account Type – These are general groupings of natural account activity for financial statement reporting. There should be no changes after the initial setup unless required by new external reporting requirements."
        },
        {
            "id": "p27.4",
            "order": 14,
            "type": "heading",
            "bbox": {
                "l": 158.88,
                "t": 504.24,
                "r": 365.76,
                "b": 492
            },
            "text": "FTMATYP Account Type Maintenance",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p27.5",
            "order": 15,
            "type": "list",
            "bbox": {
                "l": 195.12,
                "t": 490.705,
                "r": 539.76,
                "b": 371.04
            },
            "text": "",
            "attrs": {
                "item_count": 7
            },
            "children": [
                {
                    "id": "p27.5.1",
                    "order": 16,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.36,
                        "t": 490.705,
                        "r": 314.4,
                        "b": 477.12
                    },
                    "text": "Chart of Accounts: 1",
                    "marker": "•"
                },
                {
                    "id": "p27.5.2",
                    "order": 17,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.36,
                        "t": 475.455,
                        "r": 367.92,
                        "b": 461.52
                    },
                    "text": "Active Status: checked (default)"
                },
                {
                    "id": "p27.5.3",
                    "order": 18,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.12,
                        "t": 460.205,
                        "r": 539.76,
                        "b": 432.72
                    },
                    "text": "Account Type: create 2-digit numeric code according chart structure definition",
                    "marker": "•"
                },
                {
                    "id": "p27.5.4",
                    "order": 19,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 430.685,
                        "r": 333.6,
                        "b": 416.64
                    },
                    "text": "Title: name descriptively"
                },
                {
                    "id": "p27.5.5",
                    "order": 20,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 415.435,
                        "r": 316.8,
                        "b": 401.52
                    },
                    "text": "Effective Date: today"
                },
                {
                    "id": "p27.5.6",
                    "order": 21,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 400.185,
                        "r": 343.68,
                        "b": 386.16
                    },
                    "text": "Termination Date: <blank>",
                    "marker": "•"
                },
                {
                    "id": "p27.5.7",
                    "order": 22,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 384.935,
                        "r": 347.04,
                        "b": 371.04
                    },
                    "text": "Next Change Date: <blank>"
                }
            ]
        },
        {
            "id": "p27.6",
            "order": 23,
            "type": "heading",
            "bbox": {
                "l": 195.6,
                "t": 368.16,
                "r": 324.72,
                "b": 355.44
            },
            "text": "Internal Account Type:",
            "level": 3
        },
        {
            "id": "p27.7",
            "order": 24,
            "type": "list",
            "bbox": {
                "l": 216.1,
                "t": 354.429,
                "r": 429.104,
                "b": 195.44799999999998
            },
            "text": "",
            "attrs": {
                "item_count": 11
            },
            "children": [
                {
                    "id": "p27.7.1",
                    "order": 25,
                    "type": "list_item",
                    "bbox": {
                        "l": 252.1,
                        "t": 354.429,
                        "r": 305.226,
                        "b": 340.998
                    },
                    "text": "10 – Assets",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p27.7.1.1",
                            "order": 26,
                            "type": "form_field",
                            "bbox": {
                                "l": 252.1,
                                "t": 354.43,
                                "r": 264.1,
                                "b": 342.43
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "10 – Assets",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p27.7.1",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p27.7.2",
                    "order": 27,
                    "type": "list_item",
                    "bbox": {
                        "l": 252.1,
                        "t": 339.929,
                        "r": 319.181,
                        "b": 326.498
                    },
                    "text": "20 – Liabilities",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p27.7.2.1",
                            "order": 28,
                            "type": "form_field",
                            "bbox": {
                                "l": 252.1,
                                "t": 339.93,
                                "r": 264.1,
                                "b": 327.93
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "20 – Liabilities",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p27.7.2",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p27.7.3",
                    "order": 29,
                    "type": "list_item",
                    "bbox": {
                        "l": 252.1,
                        "t": 325.429,
                        "r": 356.708,
                        "b": 311.998
                    },
                    "text": "30 – Control Accounts",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p27.7.3.1",
                            "order": 30,
                            "type": "form_field",
                            "bbox": {
                                "l": 252.1,
                                "t": 325.43,
                                "r": 264.1,
                                "b": 313.43
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "30 – Control Accounts",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p27.7.3",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p27.7.4",
                    "order": 31,
                    "type": "list_item",
                    "bbox": {
                        "l": 252.1,
                        "t": 310.929,
                        "r": 343.689,
                        "b": 297.498
                    },
                    "text": "40 – Fund Balances",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p27.7.4.1",
                            "order": 32,
                            "type": "form_field",
                            "bbox": {
                                "l": 252.1,
                                "t": 310.93,
                                "r": 264.1,
                                "b": 298.93
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "40 – Fund Balances",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p27.7.4",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p27.7.5",
                    "order": 33,
                    "type": "list_item",
                    "bbox": {
                        "l": 252.1,
                        "t": 296.429,
                        "r": 320.215,
                        "b": 282.998
                    },
                    "text": "50 – Revenues",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p27.7.5.1",
                            "order": 34,
                            "type": "form_field",
                            "bbox": {
                                "l": 252.1,
                                "t": 296.43,
                                "r": 264.1,
                                "b": 284.43
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "50 – Revenues",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p27.7.5",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p27.7.6",
                    "order": 35,
                    "type": "list_item",
                    "bbox": {
                        "l": 252.1,
                        "t": 281.909,
                        "r": 300.789,
                        "b": 268.47799999999995
                    },
                    "text": "60 - Labor",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p27.7.6.1",
                            "order": 36,
                            "type": "form_field",
                            "bbox": {
                                "l": 252.1,
                                "t": 281.91,
                                "r": 264.1,
                                "b": 269.91
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "60 - Labor",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p27.7.6",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p27.7.7",
                    "order": 37,
                    "type": "list_item",
                    "bbox": {
                        "l": 252.1,
                        "t": 267.409,
                        "r": 318.95,
                        "b": 253.97799999999995
                    },
                    "text": "70 – Expenses",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p27.7.7.1",
                            "order": 38,
                            "type": "form_field",
                            "bbox": {
                                "l": 252.1,
                                "t": 267.41,
                                "r": 264.1,
                                "b": 255.41
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "70 – Expenses",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p27.7.7",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p27.7.8",
                    "order": 39,
                    "type": "list_item",
                    "bbox": {
                        "l": 252.1,
                        "t": 252.909,
                        "r": 317.696,
                        "b": 239.47799999999995
                    },
                    "text": "80 – Transfers",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p27.7.8.1",
                            "order": 40,
                            "type": "form_field",
                            "bbox": {
                                "l": 252.1,
                                "t": 252.91,
                                "r": 264.1,
                                "b": 240.91
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "80 – Transfers",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p27.7.8",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p27.7.9",
                    "order": 41,
                    "type": "list_item",
                    "bbox": {
                        "l": 252.1,
                        "t": 238.409,
                        "r": 344.899,
                        "b": 224.97799999999995
                    },
                    "text": "90 – Fund Additions",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p27.7.9.1",
                            "order": 42,
                            "type": "form_field",
                            "bbox": {
                                "l": 252.1,
                                "t": 238.41,
                                "r": 264.1,
                                "b": 226.41
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "90 – Fund Additions",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p27.7.9",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p27.7.10",
                    "order": 43,
                    "type": "list_item",
                    "bbox": {
                        "l": 252.1,
                        "t": 223.899,
                        "r": 354.909,
                        "b": 210.46799999999996
                    },
                    "text": "95 – Fund Deductions",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p27.7.10.1",
                            "order": 44,
                            "type": "form_field",
                            "bbox": {
                                "l": 252.1,
                                "t": 223.9,
                                "r": 264.1,
                                "b": 211.9
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "95 – Fund Deductions",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p27.7.10",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p27.7.11",
                    "order": 45,
                    "type": "list_item",
                    "bbox": {
                        "l": 216.1,
                        "t": 208.87900000000002,
                        "r": 429.104,
                        "b": 195.44799999999998
                    },
                    "text": "Predecessor Code: use internal account type"
                }
            ]
        },
        {
            "id": "p27.8",
            "order": 46,
            "type": "heading",
            "bbox": {
                "l": 195.84,
                "t": 192.96,
                "r": 298.32,
                "b": 180.48
            },
            "text": "• Normal Balance:",
            "level": 3
        },
        {
            "id": "p27.9",
            "order": 47,
            "type": "list",
            "bbox": {
                "l": 252.1,
                "t": 179.12900000000002,
                "r": 493.857,
                "b": 151.19799999999998
            },
            "text": "",
            "attrs": {
                "item_count": 2
            },
            "children": [
                {
                    "id": "p27.9.1",
                    "order": 48,
                    "type": "list_item",
                    "bbox": {
                        "l": 252.1,
                        "t": 179.12900000000002,
                        "r": 489.556,
                        "b": 165.69799999999998
                    },
                    "text": "Debit – Assets, Labor, Expenses, Fund Deductions"
                },
                {
                    "id": "p27.9.2",
                    "order": 49,
                    "type": "list_item",
                    "bbox": {
                        "l": 252.1,
                        "t": 164.62900000000002,
                        "r": 493.857,
                        "b": 151.19799999999998
                    },
                    "text": "Credit – Liabilities, Fund Balances, Revenues, Fund Additions"
                }
            ]
        },
        {
            "id": "p27.10",
            "order": 50,
            "type": "heading",
            "bbox": {
                "l": 123.6,
                "t": 134.64,
                "r": 525.36,
                "b": 122.64
            },
            "text": "Account code – Natural classifications of assets, liabilities, revenues, expenses",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p27.11",
            "order": 51,
            "type": "text",
            "bbox": {
                "l": 125.76,
                "t": 130.56,
                "r": 537.12,
                "b": 93.12
            },
            "text": "Account code – Natural classifications or assets, liabilities, revenues, expenses and transfers by account type. These should provide the minimum level of detail to achieve compliance financial reporting. This element should have minimal"
        },
        {
            "id": "p27.12",
            "order": 52,
            "type": "footer",
            "bbox": {
                "l": 501.6,
                "t": 61.44,
                "r": 540.96,
                "b": 49.44
            },
            "text": "Page 27",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}