{
    "document_id": 16532,
    "page": 57,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 16643,
    "item_count": 51,
    "counts_by_type": {
        "footer": 1,
        "header": 1,
        "heading": 1,
        "table": 2,
        "table_cell": 42,
        "text": 4
    },
    "build_ms": 8,
    "items": [
        {
            "id": "p57.1",
            "order": 1,
            "type": "header",
            "bbox": {
                "l": 215.76,
                "t": 763.92,
                "r": 396,
                "b": 717.36
            },
            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\n(Continued)\nJune 30, 2021",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p57.2",
            "order": 2,
            "type": "heading",
            "bbox": {
                "l": 68.88,
                "t": 693.6,
                "r": 455.04,
                "b": 679.92
            },
            "text": "NOTE 10 - OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p57.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 68.64,
                "t": 669.84,
                "r": 542.64,
                "b": 575.28
            },
            "text": "OPEB Liabilities, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEBs - At June 30, 2021, the University reported a liability of $4,350,000 for its proportionate share of the collective net OPEB liability that reflected a reduction for state OPEB support provided to the University. The collective net OPEB liability was measured as of June 30, 2020, and the total OPEB liability used to calculate the collective net OPEB liability was based on a projection of the University's long-term share of contributions to the OPEB plan relative to the projected contributions of all participating employers, actuarially determined. At June 30, 2021, the University's proportion was 0.17% and the Commonwealth of Kentucky's proportionate share was 0.08%."
        },
        {
            "id": "p57.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 69.6,
                "t": 566.88,
                "r": 542.4,
                "b": 530.4
            },
            "text": "The amount recognized by the University as its proportionate share of the OPEB liability, the related State support, and the total portion of the net OPEB liability that was associated with the University were as follows:"
        },
        {
            "id": "p57.5",
            "order": 5,
            "type": "table",
            "bbox": {
                "l": 71.04,
                "t": 503.76,
                "r": 564.72,
                "b": 439.2
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 3,
                "n_cols": 3,
                "integrity": {
                    "cells_checked": 5,
                    "cells_flagged": 0
                }
            },
            "children": [
                {
                    "id": "p57.5.1",
                    "order": 6,
                    "type": "table_cell",
                    "bbox": {
                        "l": 74.402749,
                        "t": 500.330316,
                        "r": 318.810553,
                        "b": 488.876878
                    },
                    "text": "University's proportionate share of the net OPEB liability",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p57.5.2",
                    "order": 7,
                    "type": "table_cell",
                    "bbox": {
                        "l": 235.6,
                        "t": 503.76,
                        "r": 400.16,
                        "b": 482.24
                    },
                    "text": "$",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.5.3",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 498.744559,
                        "t": 500.330316,
                        "r": 542.946405,
                        "b": 488.876878
                    },
                    "text": "4,350,000",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p57.5.4",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 74.402749,
                        "t": 484.611438,
                        "r": 266.352791,
                        "b": 457.43536
                    },
                    "text": "State's proportionate share of the net OPEB liability associated with the University",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p57.5.5",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 235.6,
                        "t": 482.24,
                        "r": 400.16,
                        "b": 460.72
                    },
                    "text": "$",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.5.6",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 498.753336,
                        "t": 468.888798,
                        "r": 542.955182,
                        "b": 457.43536
                    },
                    "text": "1,918,000",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p57.5.7",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 71.04,
                        "t": 460.72,
                        "r": 235.6,
                        "b": 439.2
                    },
                    "text": "",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.5.8",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 235.6,
                        "t": 460.72,
                        "r": 400.16,
                        "b": 439.2
                    },
                    "text": "$",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.5.9",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 498.672128,
                        "t": 453.886518,
                        "r": 542.873974,
                        "b": 442.43308
                    },
                    "text": "6,268,000",
                    "attrs": {
                        "row": 2,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                }
            ]
        },
        {
            "id": "p57.6",
            "order": 15,
            "type": "text",
            "bbox": {
                "l": 69.84,
                "t": 416.64,
                "r": 541.92,
                "b": 379.2
            },
            "text": "For the year ended June 30, 2021, the University recognized OPEB expense of $307,834 and revenue of $134,630 for support provided by the State. At June 30, 2021, the University reported deferred outflows of resources and deferred inflows of resources related to OPEBs from the following sources:"
        },
        {
            "id": "p57.7",
            "order": 16,
            "type": "table",
            "bbox": {
                "l": 71.28,
                "t": 357.84,
                "r": 540.96,
                "b": 192.24
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 7,
                "n_cols": 5,
                "integrity": {
                    "cells_checked": 15,
                    "cells_flagged": 0
                }
            },
            "children": [
                {
                    "id": "p57.7.1",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 71.28,
                        "t": 357.84,
                        "r": 165.216,
                        "b": 339.44
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.7.2",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
                        "l": 417.117215,
                        "t": 354.277635,
                        "r": 448.973256,
                        "b": 320.24737
                    },
                    "text": "Deferred\nOutflows of\nResources",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 2,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p57.7.3",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 496.199805,
                        "t": 354.277635,
                        "r": 526.89154,
                        "b": 320.24737
                    },
                    "text": "Deferred\nInflows of\nResources",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 2,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p57.7.4",
                    "order": 20,
                    "type": "table_cell",
                    "bbox": {
                        "l": 73.558606,
                        "t": 304.475721,
                        "r": 301.857383,
                        "b": 295.405947
                    },
                    "text": "Net difference between projected and actual earnings on OPEB plan investments",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p57.7.5",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 165.216,
                        "t": 302.64,
                        "r": 259.152,
                        "b": 284.24
                    },
                    "text": "$",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.7.6",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 435.495691,
                        "t": 304.475721,
                        "r": 458.603982,
                        "b": 295.405947
                    },
                    "text": "142,000",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p57.7.7",
                    "order": 23,
                    "type": "table_cell",
                    "bbox": {
                        "l": 353.088,
                        "t": 302.64,
                        "r": 447.024,
                        "b": 284.24
                    },
                    "text": "$",
                    "attrs": {
                        "row": 1,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.7.8",
                    "order": 24,
                    "type": "table_cell",
                    "bbox": {
                        "l": 447.024,
                        "t": 302.64,
                        "r": 540.96,
                        "b": 284.24
                    },
                    "text": "-",
                    "attrs": {
                        "row": 1,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.7.9",
                    "order": 25,
                    "type": "table_cell",
                    "bbox": {
                        "l": 73.558606,
                        "t": 292.117038,
                        "r": 139.980027,
                        "b": 283.047264
                    },
                    "text": "Change in assumptions",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p57.7.10",
                    "order": 26,
                    "type": "table_cell",
                    "bbox": {
                        "l": 165.216,
                        "t": 284.24,
                        "r": 259.152,
                        "b": 265.84
                    },
                    "text": "",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.7.11",
                    "order": 27,
                    "type": "table_cell",
                    "bbox": {
                        "l": 435.495691,
                        "t": 292.117038,
                        "r": 458.603982,
                        "b": 283.047264
                    },
                    "text": "264,000",
                    "attrs": {
                        "row": 2,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p57.7.12",
                    "order": 28,
                    "type": "table_cell",
                    "bbox": {
                        "l": 353.088,
                        "t": 284.24,
                        "r": 447.024,
                        "b": 265.84
                    },
                    "text": "",
                    "attrs": {
                        "row": 2,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.7.13",
                    "order": 29,
                    "type": "table_cell",
                    "bbox": {
                        "l": 447.024,
                        "t": 284.24,
                        "r": 540.96,
                        "b": 265.84
                    },
                    "text": "-",
                    "attrs": {
                        "row": 2,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.7.14",
                    "order": 30,
                    "type": "table_cell",
                    "bbox": {
                        "l": 73.558606,
                        "t": 279.63676799999996,
                        "r": 220.428167,
                        "b": 270.566994
                    },
                    "text": "Differences between expected an actual experience",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p57.7.15",
                    "order": 31,
                    "type": "table_cell",
                    "bbox": {
                        "l": 165.216,
                        "t": 265.84,
                        "r": 259.152,
                        "b": 247.44
                    },
                    "text": "",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.7.16",
                    "order": 32,
                    "type": "table_cell",
                    "bbox": {
                        "l": 259.152,
                        "t": 265.84,
                        "r": 353.088,
                        "b": 247.44
                    },
                    "text": "-",
                    "attrs": {
                        "row": 3,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.7.17",
                    "order": 33,
                    "type": "table_cell",
                    "bbox": {
                        "l": 353.088,
                        "t": 265.84,
                        "r": 447.024,
                        "b": 247.44
                    },
                    "text": "",
                    "attrs": {
                        "row": 3,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.7.18",
                    "order": 34,
                    "type": "table_cell",
                    "bbox": {
                        "l": 507.086235,
                        "t": 279.63676799999996,
                        "r": 535.762788,
                        "b": 270.566994
                    },
                    "text": "1,855,000",
                    "attrs": {
                        "row": 3,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p57.7.19",
                    "order": 35,
                    "type": "table_cell",
                    "bbox": {
                        "l": 73.558606,
                        "t": 267.15654700000005,
                        "r": 236.450181,
                        "b": 245.72557099999995
                    },
                    "text": "Changes in proportion and differences between employer contributions and proportionate share of contributions",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p57.7.20",
                    "order": 36,
                    "type": "table_cell",
                    "bbox": {
                        "l": 165.216,
                        "t": 247.44,
                        "r": 259.152,
                        "b": 229.04
                    },
                    "text": "",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.7.21",
                    "order": 37,
                    "type": "table_cell",
                    "bbox": {
                        "l": 435.477176,
                        "t": 254.795345,
                        "r": 458.585467,
                        "b": 245.72557099999995
                    },
                    "text": "360,000",
                    "attrs": {
                        "row": 4,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p57.7.22",
                    "order": 38,
                    "type": "table_cell",
                    "bbox": {
                        "l": 353.088,
                        "t": 247.44,
                        "r": 447.024,
                        "b": 229.04
                    },
                    "text": "",
                    "attrs": {
                        "row": 4,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.7.23",
                    "order": 39,
                    "type": "table_cell",
                    "bbox": {
                        "l": 516.101517,
                        "t": 254.795345,
                        "r": 535.762788,
                        "b": 245.72557099999995
                    },
                    "text": "71,000",
                    "attrs": {
                        "row": 4,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p57.7.24",
                    "order": 40,
                    "type": "table_cell",
                    "bbox": {
                        "l": 73.558606,
                        "t": 242.31512399999997,
                        "r": 250.05928,
                        "b": 233.24535000000003
                    },
                    "text": "University's contributions subsequent to the measurement date",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p57.7.25",
                    "order": 41,
                    "type": "table_cell",
                    "bbox": {
                        "l": 165.216,
                        "t": 229.04,
                        "r": 259.152,
                        "b": 210.64
                    },
                    "text": "",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.7.26",
                    "order": 42,
                    "type": "table_cell",
                    "bbox": {
                        "l": 435.495691,
                        "t": 242.31512399999997,
                        "r": 458.603982,
                        "b": 233.24535000000003
                    },
                    "text": "299,000",
                    "attrs": {
                        "row": 5,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p57.7.27",
                    "order": 43,
                    "type": "table_cell",
                    "bbox": {
                        "l": 353.088,
                        "t": 229.04,
                        "r": 447.024,
                        "b": 210.64
                    },
                    "text": "",
                    "attrs": {
                        "row": 5,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.7.28",
                    "order": 44,
                    "type": "table_cell",
                    "bbox": {
                        "l": 447.024,
                        "t": 229.04,
                        "r": 540.96,
                        "b": 210.64
                    },
                    "text": "-",
                    "attrs": {
                        "row": 5,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.7.29",
                    "order": 45,
                    "type": "table_cell",
                    "bbox": {
                        "l": 71.28,
                        "t": 210.64,
                        "r": 165.216,
                        "b": 192.24
                    },
                    "text": "",
                    "attrs": {
                        "row": 6,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.7.30",
                    "order": 46,
                    "type": "table_cell",
                    "bbox": {
                        "l": 165.216,
                        "t": 210.64,
                        "r": 259.152,
                        "b": 192.24
                    },
                    "text": "$",
                    "attrs": {
                        "row": 6,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.7.31",
                    "order": 47,
                    "type": "table_cell",
                    "bbox": {
                        "l": 429.941824,
                        "t": 205.596133,
                        "r": 458.618378,
                        "b": 196.52635899999996
                    },
                    "text": "1,065,000",
                    "attrs": {
                        "row": 6,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p57.7.32",
                    "order": 48,
                    "type": "table_cell",
                    "bbox": {
                        "l": 353.088,
                        "t": 210.64,
                        "r": 447.024,
                        "b": 192.24
                    },
                    "text": "$",
                    "attrs": {
                        "row": 6,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p57.7.33",
                    "order": 49,
                    "type": "table_cell",
                    "bbox": {
                        "l": 507.086235,
                        "t": 205.596133,
                        "r": 535.762788,
                        "b": 196.52635899999996
                    },
                    "text": "1,926,000",
                    "attrs": {
                        "row": 6,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                }
            ]
        },
        {
            "id": "p57.8",
            "order": 50,
            "type": "text",
            "bbox": {
                "l": 68.88,
                "t": 172.8,
                "r": 541.92,
                "b": 112.56
            },
            "text": "Of the total amount reported as deferred outflows of resources related to OPEB, $299,000 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, 2022. 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:"
        },
        {
            "id": "p57.9",
            "order": 51,
            "type": "footer",
            "bbox": {
                "l": 525.12,
                "t": 47.52,
                "r": 538.32,
                "b": 36.24
            },
            "text": "54.",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}