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    "page": 81,
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    "item_count": 13,
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        "text": 2,
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            "id": "p81.1",
            "order": 1,
            "type": "title",
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            "text": "KENTUCKY STATE UNIVERSITY",
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            "text": "NOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2022",
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            "type": "heading",
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            "text": "NOTE 15 - NATURAL AND FUNCTIONAL CLASSIFICATIONS OF OPERATING EXPENSES",
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            "text": "In the Statement of Revenues, Expenses and Changes in Net Position, operating expenses are presented by functional expense purpose. Depreciation is allocated below based on functional classification as required by Integrated Postsecondary Education Data System (IPEDS) for Fiscal Year 2022. Functional expense purpose is classified by natural classification as follows:"
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                    "text": "Functional Classification\nInstruction\nResearch\nPublic service\nAcademic support\nStudent services\nInstitutional support\nO&M plant\nAuxiliary enterprises\nStudent financial aid\nTotal operating expenses",
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                    "order": 7,
                    "type": "table_cell",
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                        "r": 284.467258,
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                    "text": "Compensation and Benefits\n$ 6,614,414\n5,155,882\n5,347,218\n373,919\n5,076,694\n7,125,116\n1,284,421\n2,927,765\n168,066\n$ 34,073,495",
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                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 316.077813,
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                    "text": "Supplies and Services\n$ 620,558\n2,574,827\n1,889,679\n332,153\n1,590,214\n13,697,171\n2,795,504\n2,571,156\n(9,673)\n$ 26,061,589",
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                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 392.399011,
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                    "text": "Scholarships and Fellowships\n$ -0-\n-0-\n-0-\n-0-\n-0-\n-0-\n-0-\n-0-\n12,434,450\n$ 12,434,450",
                    "attrs": {
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                },
                {
                    "id": "p81.5.5",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
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                    "text": "ROU Amortization, ROU Lease, and O&M Depreciation\n$ 609,346\n651,098\n609,508\n59,467\n561,502\n1,753,699\n343,621\n309,527\n1,060,598\n$ 5,958,366",
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                    "type": "table_cell",
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                        "l": 584.275845,
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                        "r": 649.555793,
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                    "text": "Operations and Maintenance\n$ 468,255\n500,339\n468,379\n45,698\n431,489\n1,347,639\n(4,423,546)\n346,726\n815,021\n$ -0-",
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                    "order": 12,
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                    "text": "Total\n$ 8,312,573\n8,882,146\n8,314,784\n811,237\n7,659,899\n23,923,625\n-0-\n6,155,174\n14,468,462\n$ 78,527,900",
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            "text": "78.",
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