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            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2023",
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            },
            "text": "NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)",
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            },
            "text": "Kentucky Employees Retirement System (KERS) OPEB Plan (Continued)",
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            "text": "Nonhazardous",
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            "text": "The following presents the University's allocated portion of the Nonhazardous net OPEB liability of the System, calculated using the discount rate of 5.72%, as well as what the University's allocated portion of the System's net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (4.72%) or 1-percentage-point higher (6.72%) than the current rate for Nonhazardous:"
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                    "text": "",
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                {
                    "id": "p63.6.2",
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                    "type": "table_cell",
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                        "l": 343.019515,
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                    "text": "1% Decrease (4.72)%",
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                    "text": "Current Discount Rate (5.72%)",
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                },
                {
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                    "text": "1% Increase (6.72)%",
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                        "rowspan": 1,
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                    },
                    "text": "The University's Net OPEB Liability - Nonhazardous",
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                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
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                    "type": "table_cell",
                    "bbox": {
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                    "text": "$ 7,000,443",
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                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
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                    "bbox": {
                        "l": 426.599644,
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                    },
                    "text": "$ 5,847,470",
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
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                    "text": "$ 4,786,432",
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                        "colspan": 1,
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            "type": "text",
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            "text": "The following presents the University’s allocated portion of the Nonhazardous net OPEB liability of the System, calculated using the healthcare cost trend rate of percent, as well as what the University’s allocated portion of the System’s net OPEB liability would be if it were calculated using a healthcare cost trend rate that is 1-percentage-point lower or 1-percentage-point higher than the current rate for Nonhazardous:"
        },
        {
            "id": "p63.8",
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            "type": "table",
            "bbox": {
                "l": 125.76,
                "t": 388.32,
                "r": 556.32,
                "b": 310.8
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            "text": "",
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                    "text": "",
                    "attrs": {
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                {
                    "id": "p63.8.2",
                    "order": 18,
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                        "l": 417.833696,
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                    "text": "Current Healthcare Cost Trend Rate",
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                        "col": 1,
                        "rowspan": 2,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
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                {
                    "id": "p63.8.3",
                    "order": 19,
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                    "bbox": {
                        "l": 501.546126,
                        "t": 363.290317,
                        "r": 540.036685,
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                    "text": "1% Increase",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 2,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
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                {
                    "id": "p63.8.4",
                    "order": 20,
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                    "bbox": {
                        "l": 343.019508,
                        "t": 363.290317,
                        "r": 385.998277,
                        "b": 339.65079
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                    "text": "1% Decrease",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p63.8.5",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 128.400289,
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                    "text": "The University's Net OPEB Liability - Nonhazardous",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
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                        "bbox_refit": true
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                        "l": 348.391729,
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                    "text": "$ 4,807,593",
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                    "text": "$ 5,847,470",
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            "text": "Hazardous",
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            "text": "The following presents The University's allocated portion of the Hazardous net OPEB liability of the System, calculated using the discount rate of 5.59%, as well as what the University's allocated portion of the System's net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (4.59%) or 1-percentage-point higher (6.59%) than the current rate for Hazardous:"
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                        "r": 233.4,
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                    "text": "",
                    "attrs": {
                        "row": 0,
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                    "id": "p63.11.2",
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                        "l": 343.019515,
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                    "text": "1% Decrease (4.59)%",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                {
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                        "l": 413.063852,
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                    "text": "Current Discount Rate (5.59%)",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
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                        "bbox_refit": true
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                },
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                    "order": 30,
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                        "l": 501.508046,
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                    "text": "1% Increase (6.59)%",
                    "attrs": {
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                        "col": 3,
                        "rowspan": 1,
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                    "text": "The University's Net OPEB Asset - Hazardous",
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                    "text": "$ 103,508",
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                    "text": "$ 8,633",
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                    "text": "$ (68,385)",
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            "text": "(60)",
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