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    "item_count": 46,
    "counts_by_type": {
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        "heading": 3,
        "list": 4,
        "list_item": 29,
        "text": 1
    },
    "build_ms": 5,
    "items": [
        {
            "id": "p28.1",
            "order": 1,
            "type": "header",
            "bbox": {
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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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            },
            "level": 2
        },
        {
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            },
            "text": "changes after initial setup unless there is a new reporting requirement that cannot be otherwise classified with account attributes."
        },
        {
            "id": "p28.3",
            "order": 3,
            "type": "heading",
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            },
            "text": "FTMACCT Account Code Maintenance",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p28.4",
            "order": 4,
            "type": "list",
            "bbox": {
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                "t": 672.005,
                "r": 537.12,
                "b": 447.6
            },
            "text": "",
            "attrs": {
                "item_count": 11
            },
            "children": [
                {
                    "id": "p28.4.1",
                    "order": 5,
                    "type": "list_item",
                    "bbox": {
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                    "text": "Chart of Accounts: 1",
                    "marker": "•"
                },
                {
                    "id": "p28.4.2",
                    "order": 6,
                    "type": "list_item",
                    "bbox": {
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                        "t": 656.755,
                        "r": 368.16,
                        "b": 642.48
                    },
                    "text": "Active Status: checked (default)"
                },
                {
                    "id": "p28.4.3",
                    "order": 7,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.36,
                        "t": 641.505,
                        "r": 529.44,
                        "b": 613.68
                    },
                    "text": "Account: create 6-digit numeric code according to ACCT structure definition",
                    "marker": "•"
                },
                {
                    "id": "p28.4.4",
                    "order": 8,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.36,
                        "t": 611.755,
                        "r": 522.72,
                        "b": 597.6
                    },
                    "text": "Title: name descriptively as it will appear on financial statements"
                },
                {
                    "id": "p28.4.5",
                    "order": 9,
                    "type": "list_item",
                    "bbox": {
                        "l": 196.08,
                        "t": 596.475,
                        "r": 317.04,
                        "b": 582.72
                    },
                    "text": "Effective Date: today",
                    "marker": "•"
                },
                {
                    "id": "p28.4.6",
                    "order": 10,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 581.475,
                        "r": 343.68,
                        "b": 567.6
                    },
                    "text": "Termination Date: <blank>",
                    "marker": "•"
                },
                {
                    "id": "p28.4.7",
                    "order": 11,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 566.225,
                        "r": 347.04,
                        "b": 552.48
                    },
                    "text": "Next Change Date: <blank>"
                },
                {
                    "id": "p28.4.8",
                    "order": 12,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.36,
                        "t": 550.975,
                        "r": 488.88,
                        "b": 536.64
                    },
                    "text": "Predecessor Account: specify roll up level account, if any"
                },
                {
                    "id": "p28.4.9",
                    "order": 13,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.36,
                        "t": 535.725,
                        "r": 537.12,
                        "b": 506.88
                    },
                    "text": "Data Entry: Yes, unless the account created is a non-data-enterable roll up level account"
                },
                {
                    "id": "p28.4.10",
                    "order": 14,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.12,
                        "t": 505.955,
                        "r": 533.76,
                        "b": 476.64
                    },
                    "text": "Account Type: select from list as appropriate; account numbering should reflect the numbering conventions of the account type used"
                },
                {
                    "id": "p28.4.11",
                    "order": 15,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.36,
                        "t": 476.205,
                        "r": 522.24,
                        "b": 447.6
                    },
                    "text": "Income Type: Used for 1099-reportable income types (university expenses) only",
                    "marker": "•"
                }
            ]
        },
        {
            "id": "p28.5",
            "order": 16,
            "type": "heading",
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            },
            "text": "• Account Class:",
            "level": 3
        },
        {
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            "type": "list",
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                "b": 195.94799999999998
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            "text": "",
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            "children": [
                {
                    "id": "p28.6.1",
                    "order": 18,
                    "type": "list_item",
                    "bbox": {
                        "l": 252.1,
                        "t": 431.459,
                        "r": 321.641,
                        "b": 418.028
                    },
                    "text": "C - Cost Share",
                    "marker": "○",
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                        {
                            "id": "p28.6.1.1",
                            "order": 19,
                            "type": "form_field",
                            "bbox": {
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                                "t": 431.46,
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                                "label": "C - Cost Share",
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                                "bbox_estimated": true,
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                                "text_span": 0
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                        }
                    ]
                },
                {
                    "id": "p28.6.2",
                    "order": 20,
                    "type": "list_item",
                    "bbox": {
                        "l": 252.1,
                        "t": 416.959,
                        "r": 531.098,
                        "b": 403.528
                    },
                    "text": "F – Fixed Asset – assign to all fixed assets and accumulated depreciation accounts",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p28.6.2.1",
                            "order": 21,
                            "type": "form_field",
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                                "label": "F – Fixed Asset – assign to all fixed assets and accumulated depreciation accounts",
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                    ]
                },
                {
                    "id": "p28.6.3",
                    "order": 22,
                    "type": "list_item",
                    "bbox": {
                        "l": 232.08,
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                        "r": 327.84,
                        "b": 374.64
                    },
                    "text": "I-Indirect Cost",
                    "marker": "○",
                    "attrs": {
                        "bbox_estimated": true
                    },
                    "children": [
                        {
                            "id": "p28.6.3.1",
                            "order": 23,
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                                "l": 232.08,
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                                "label": "I-Indirect Cost",
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                                "text_offset": 0,
                                "text_span": 0
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                    ]
                },
                {
                    "id": "p28.6.4",
                    "order": 24,
                    "type": "list_item",
                    "bbox": {
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                        "r": 319.121,
                        "b": 360.028
                    },
                    "text": "U - Unitization",
                    "marker": "○",
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                        {
                            "id": "p28.6.4.1",
                            "order": 25,
                            "type": "form_field",
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                                "label": "U - Unitization",
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                    ]
                },
                {
                    "id": "p28.6.5",
                    "order": 26,
                    "type": "list_item",
                    "bbox": {
                        "l": 216.1,
                        "t": 358.179,
                        "r": 523.884,
                        "b": 344.748
                    },
                    "text": "Asset Account: only assigned for account type 77 – Capital outlay",
                    "marker": "•"
                },
                {
                    "id": "p28.6.6",
                    "order": 27,
                    "type": "list_item",
                    "bbox": {
                        "l": 216.1,
                        "t": 342.929,
                        "r": 535.355,
                        "b": 329.498
                    },
                    "text": "Accumulated Depreciation Account: only assigned for account type"
                },
                {
                    "id": "p28.6.7",
                    "order": 28,
                    "type": "list_item",
                    "bbox": {
                        "l": 216.1,
                        "t": 328.429,
                        "r": 305.151,
                        "b": 314.998
                    },
                    "text": "16 – Capital assets"
                },
                {
                    "id": "p28.6.8",
                    "order": 29,
                    "type": "list_item",
                    "bbox": {
                        "l": 216.1,
                        "t": 313.179,
                        "r": 538.993,
                        "b": 299.748
                    },
                    "text": "Depreciation Expense Account: only assigned for 16 – Capital assets"
                },
                {
                    "id": "p28.6.9",
                    "order": 30,
                    "type": "list_item",
                    "bbox": {
                        "l": 216.1,
                        "t": 297.929,
                        "r": 500.282,
                        "b": 284.498
                    },
                    "text": "Pool Account: assigned for budget approvals at highest level"
                },
                {
                    "id": "p28.6.10",
                    "order": 31,
                    "type": "list_item",
                    "bbox": {
                        "l": 252.1,
                        "t": 283.409,
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                    "text": "Personnel expenses"
                },
                {
                    "id": "p28.6.11",
                    "order": 32,
                    "type": "list_item",
                    "bbox": {
                        "l": 252.1,
                        "t": 268.909,
                        "r": 346.381,
                        "b": 255.47799999999995
                    },
                    "text": "Operating expenses",
                    "marker": "○",
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                        {
                            "id": "p28.6.11.1",
                            "order": 33,
                            "type": "form_field",
                            "bbox": {
                                "l": 252.1,
                                "t": 268.91,
                                "r": 264.1,
                                "b": 256.91
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                                "label": "Operating expenses",
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                                "label_source": "parent_text",
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                                "text_offset": 0,
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                    ]
                },
                {
                    "id": "p28.6.12",
                    "order": 34,
                    "type": "list_item",
                    "bbox": {
                        "l": 252.1,
                        "t": 254.409,
                        "r": 318.034,
                        "b": 240.97799999999995
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                    "text": "Capital outlay"
                },
                {
                    "id": "p28.6.13",
                    "order": 35,
                    "type": "list_item",
                    "bbox": {
                        "l": 216.1,
                        "t": 239.159,
                        "r": 519.088,
                        "b": 225.72799999999995
                    },
                    "text": "Fringe Account: only assigned for account type 61 – Salaries and wages"
                },
                {
                    "id": "p28.6.14",
                    "order": 36,
                    "type": "list_item",
                    "bbox": {
                        "l": 216.1,
                        "t": 209.37900000000002,
                        "r": 516.096,
                        "b": 195.94799999999998
                    },
                    "text": "Fringe Percent: only assigned for account type 61 – Salaries and wages"
                }
            ]
        },
        {
            "id": "p28.7",
            "order": 37,
            "type": "heading",
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            "text": "• Normal Balance:",
            "level": 3
        },
        {
            "id": "p28.8",
            "order": 38,
            "type": "list",
            "bbox": {
                "l": 252.1,
                "t": 165.37900000000002,
                "r": 505.939,
                "b": 137.44799999999998
            },
            "text": "",
            "attrs": {
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            "children": [
                {
                    "id": "p28.8.1",
                    "order": 39,
                    "type": "list_item",
                    "bbox": {
                        "l": 252.1,
                        "t": 165.37900000000002,
                        "r": 505.939,
                        "b": 151.94799999999998
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                    "text": "D – debit for assets, labor, expenses, fund deductions",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p28.8.1.1",
                            "order": 40,
                            "type": "form_field",
                            "bbox": {
                                "l": 252.1,
                                "t": 165.38,
                                "r": 264.1,
                                "b": 153.38
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                                "field_kind": "radio",
                                "label": "D – debit for assets, labor, expenses, fund deductions",
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                                "bbox_estimated": true,
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                    "id": "p28.8.2",
                    "order": 41,
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                    "bbox": {
                        "l": 252.1,
                        "t": 150.87900000000002,
                        "r": 501.05,
                        "b": 137.44799999999998
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                    "text": "C – credit for liabilities, fund balance, revenues, fund additions",
                    "marker": "○",
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                        {
                            "id": "p28.8.2.1",
                            "order": 42,
                            "type": "form_field",
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                                "t": 150.88,
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                                "b": 138.88
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                                "field_kind": "radio",
                                "label": "C – credit for liabilities, fund balance, revenues, fund additions",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
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                                "text_span": 0
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        },
        {
            "id": "p28.9",
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            "bbox": {
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                "r": 530.16,
                "b": 78.96
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            "text": "",
            "attrs": {
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            "children": [
                {
                    "id": "p28.9.1",
                    "order": 44,
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                    "bbox": {
                        "l": 159.6,
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                        "r": 330.48,
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                    "text": "Update new code as needed in:"
                },
                {
                    "id": "p28.9.2",
                    "order": 45,
                    "type": "list_item",
                    "bbox": {
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                        "t": 107.33000000000004,
                        "r": 530.16,
                        "b": 78.96
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                    "text": "Predecessor Account to remap existing Account Codes to the new Account Code, if applicable."
                }
            ]
        },
        {
            "id": "p28.10",
            "order": 46,
            "type": "footer",
            "bbox": {
                "l": 501.6,
                "t": 61.44,
                "r": 541.2,
                "b": 49.44
            },
            "text": "Page 28",
            "attrs": {
                "block_label": "number"
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        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}