{ "document_id": 16531, "page": 53, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 16642, "item_count": 19, "counts_by_type": { "footer": 1, "header": 2, "heading": 1, "table": 2, "table_cell": 11, "text": 2 }, "build_ms": 4, "items": [ { "id": "p53.1", "order": 1, "type": "header", "bbox": { "l": 217.44, "t": 754.56, "r": 393.84, "b": 739.92 }, "text": "KENTUCKY STATE UNIVERSITY", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p53.2", "order": 2, "type": "header", "bbox": { "l": 216, "t": 722.64, "r": 395.52, "b": 695.52 }, "text": "NOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2022", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p53.3", "order": 3, "type": "heading", "bbox": { "l": 69.84, "t": 681.12, "r": 372.48, "b": 666.96 }, "text": "NOTE 10 – DEFINED BENEFIT PENSION PLANS (CONTINUED)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p53.4", "order": 4, "type": "text", "bbox": { "l": 68.88, "t": 653.04, "r": 541.2, "b": 624.72 }, "text": "and deferred inflows of resources at June 30, 2022, related to pensions will be recognized in pension expense as follows:" }, { "id": "p53.5", "order": 5, "type": "table", "bbox": { "l": 161.04, "t": 611.384748, "r": 433.44, "b": 496.8 }, "text": "", "attrs": { "block_label": "table", "n_rows": 1, "n_cols": 3, "integrity": { "cells_checked": 3, "cells_flagged": 0 } }, "children": [ { "id": "p53.5.1", "order": 6, "type": "table_cell", "bbox": { "l": 176.6381, "t": 611.384748, "r": 228.845913, "b": 518.1552280000001 }, "text": "Year ended\n30-June\n2023\n2024\n2025\n2026", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p53.5.2", "order": 7, "type": "table_cell", "bbox": { "l": 264.091857, "t": 595.542348, "r": 334.387229, "b": 502.312828 }, "text": "Nonhazardous\n$ (5,616,423)\n(895,969)\n(157,377)\n(189,057)\n$ (6,858,826)", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p53.5.3", "order": 8, "type": "table_cell", "bbox": { "l": 368.022123, "t": 595.542348, "r": 429.26686, "b": 502.312828 }, "text": "Hazardous\n$ 83,575\n13,765\n(19,172)\n(26,492)\n$ 51,676", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } } ] }, { "id": "p53.6", "order": 9, "type": "text", "bbox": { "l": 68.88, "t": 467.76, "r": 541.92, "b": 425.28 }, "text": "Actuarial assumptions - The total pension liability for KERS was determined by applying procedures to the actuarial valuation as of June 30, 2021, using the following actuarial assumptions, applied to all periods included in the measurement." }, { "id": "p53.7", "order": 10, "type": "table", "bbox": { "l": 105.6, "t": 414.96, "r": 506.16, "b": 123.12 }, "text": "", "attrs": { "block_label": "table", "n_rows": 4, "n_cols": 2, "integrity": { "cells_checked": 6, "cells_flagged": 0 } }, "children": [ { "id": "p53.7.1", "order": 11, "type": "table_cell", "bbox": { "l": 109.441, "t": 412.401322, "r": 209.978467, "b": 382.939044 }, "text": "Actuarial cost method\nAmortization method", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p53.7.2", "order": 12, "type": "table_cell", "bbox": { "l": 357.32436, "t": 412.401322, "r": 449.315932, "b": 382.939044 }, "text": "Entry age normal\nLevel percent of pay", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p53.7.3", "order": 13, "type": "table_cell", "bbox": { "l": 105.6, "t": 361.8982, "r": 305.88, "b": 335.3673 }, "text": "", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1 } }, { "id": "p53.7.4", "order": 14, "type": "table_cell", "bbox": { "l": 305.88, "t": 361.8982, "r": 506.16, "b": 335.3673 }, "text": "", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 } }, { "id": "p53.7.5", "order": 15, "type": "table_cell", "bbox": { "l": 109.441, "t": 312.581122, "r": 250.4535, "b": 283.118844 }, "text": "Remaining amortization period\nAsset valuation method", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p53.7.6", "order": 16, "type": "table_cell", "bbox": { "l": 357.3066, "t": 312.581122, "r": 497.62704, "b": 236.26793599999996 }, "text": "30 years, closed\n20% of the difference between market value of assets and the expected actuarial value of assets is recognized.", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p53.7.7", "order": 17, "type": "table_cell", "bbox": { "l": 109.441, "t": 218.88557000000003, "r": 330.313049, "b": 126.834564 }, "text": "Inflation\nPayroll growth rate\nSalary increases, varies by service, nonhazardous\nSalary increases, varies by service, hazardous\nInvestment rate of return, nonhazardous\nInvestment rate of return, hazardous", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p53.7.8", "order": 18, "type": "table_cell", "bbox": { "l": 357.32436, "t": 218.88557000000003, "r": 419.179865, "b": 126.834564 }, "text": "2.30%\n0\n3.30 to 15.30\n3.55 to 20.05\n5.25\n6.25", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } } ] }, { "id": "p53.8", "order": 19, "type": "footer", "bbox": { "l": 298.08, "t": 48.24, "r": 312.24, "b": 36.48 }, "text": "50.", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }