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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": "Deferred Outflows and Deferred Inflows (Continued)\nDeferred inflows and outflows as of the Measurement Date include:"
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                    "text": "Deferred Outflows of Resources",
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                        "l": 411.12,
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                    "text": "Deferred Inflows of Resources",
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                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
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                    "text": "Nonhazardous:",
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                    "bbox": {
                        "l": 136.497835,
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                    "text": "Difference Between Expected and Actual Experience\nChanges of Assumptions",
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
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                        "b": 531.4425759999999
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                    "text": "$ 142,473\n328,685",
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                        "bbox_refit": true,
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                    "text": "$ 468,359\n387,943",
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                        "colspan": 1,
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                    "bbox": {
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                        "b": 493.883081
                    },
                    "text": "Changes in Proportion and Differences Between Employer Contributions and Proportionate Share of Contributions",
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                        "col": 0,
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                        "colspan": 1,
                        "bbox_refit": true
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                        "b": 494.062813
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                    "text": "751,184",
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                        "col": 2,
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                        "bbox_refit": true
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                    "bbox": {
                        "l": 136.496035,
                        "t": 491.431537,
                        "r": 346.039652,
                        "b": 468.982111
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                    "text": "Difference Between Expected and Actual Investment Earnings on Plan Investments",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p65.5.14",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 424.976249,
                        "t": 479.190889,
                        "r": 457.395512,
                        "b": 469.161843
                    },
                    "text": "119,305",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p65.5.15",
                    "order": 20,
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                        "l": 411.12,
                        "t": 489.44,
                        "r": 554.64,
                        "b": 468.192
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                        "row": 4,
                        "col": 2,
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                        "colspan": 1
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                {
                    "id": "p65.5.16",
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                    "bbox": {
                        "l": 136.495134,
                        "t": 466.530567,
                        "r": 264.826297,
                        "b": 444.02183
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                    "text": "Contributions Subsequent to the Measurement Date",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                    "bbox": {
                        "l": 424.975349,
                        "t": 454.230607,
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                        "b": 444.201562
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                    "text": "333,721",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                    "id": "p65.5.18",
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                    "bbox": {
                        "l": 411.12,
                        "t": 468.192,
                        "r": 554.64,
                        "b": 446.944
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                        "row": 5,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
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                {
                    "id": "p65.5.19",
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                        "r": 181.392901,
                        "b": 431.421718
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                    "text": "Total",
                    "attrs": {
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                        "col": 0,
                        "rowspan": 1,
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                        "bbox_refit": true
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                    "text": "$ 1,607,486",
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                {
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                    "bbox": {
                        "l": 128.213643,
                        "t": 415.411191,
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                        "b": 405.382146
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                    "text": "Hazardous:",
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                        "b": 404.448
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                    "text": "",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
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                {
                    "id": "p65.5.24",
                    "order": 29,
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                    "bbox": {
                        "l": 411.12,
                        "t": 425.696,
                        "r": 554.64,
                        "b": 404.448
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                    "attrs": {
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                    "id": "p65.5.25",
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                    "bbox": {
                        "l": 136.492434,
                        "t": 402.81108,
                        "r": 346.901201,
                        "b": 380.301444
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                    "text": "Difference Between Expected and Actual Experience\nChanges of Assumptions",
                    "attrs": {
                        "row": 8,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                    "bbox": {
                        "l": 429.952887,
                        "t": 402.990812,
                        "r": 457.394612,
                        "b": 380.481176
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                    "text": "$ 10,757\n49,753",
                    "attrs": {
                        "row": 8,
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                        "rowspan": 1,
                        "colspan": 1,
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                        "merged_continuation": true
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                        "l": 521.595754,
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                        "r": 549.04018,
                        "b": 380.481176
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                    "text": "$ 35,546\n41,390",
                    "attrs": {
                        "row": 8,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                    "bbox": {
                        "l": 136.491533,
                        "t": 377.849899,
                        "r": 335.058281,
                        "b": 342.920782
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                    "text": "Changes in Proportion and Differences Between Employer Contributions and Proportionate Share of Contributions",
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                        "row": 9,
                        "col": 0,
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                        "colspan": 1,
                        "bbox_refit": true
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                    "bbox": {
                        "l": 429.951986,
                        "t": 353.12956,
                        "r": 457.392811,
                        "b": 343.100515
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                    "text": "17,427",
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                {
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                        "l": 521.598454,
                        "t": 353.12956,
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                    "text": "22,135",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                {
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                        "l": 136.490633,
                        "t": 340.469238,
                        "r": 346.034251,
                        "b": 318.019813
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                    "text": "Difference Between Expected and Actual Investment Earnings on Plan Investments",
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                {
                    "id": "p65.5.32",
                    "order": 37,
                    "type": "table_cell",
                    "bbox": {
                        "l": 429.951086,
                        "t": 328.22859,
                        "r": 457.391911,
                        "b": 318.199545
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                    "text": "10,796",
                    "attrs": {
                        "row": 10,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p65.5.33",
                    "order": 38,
                    "type": "table_cell",
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                        "l": 411.12,
                        "t": 340.704,
                        "r": 554.64,
                        "b": 319.456
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                    "text": "-",
                    "attrs": {
                        "row": 10,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p65.5.34",
                    "order": 39,
                    "type": "table_cell",
                    "bbox": {
                        "l": 136.489733,
                        "t": 315.568268,
                        "r": 264.820896,
                        "b": 293.059531
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                    "text": "Contributions Subsequent to the Measurement Date",
                    "attrs": {
                        "row": 11,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
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                {
                    "id": "p65.5.35",
                    "order": 40,
                    "type": "table_cell",
                    "bbox": {
                        "l": 442.43049,
                        "t": 303.268309,
                        "r": 457.392811,
                        "b": 293.239263
                    },
                    "text": "673",
                    "attrs": {
                        "row": 11,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p65.5.36",
                    "order": 41,
                    "type": "table_cell",
                    "bbox": {
                        "l": 411.12,
                        "t": 319.456,
                        "r": 554.64,
                        "b": 298.208
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                    "text": "-",
                    "attrs": {
                        "row": 11,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p65.5.37",
                    "order": 42,
                    "type": "table_cell",
                    "bbox": {
                        "l": 161.328807,
                        "t": 290.428255,
                        "r": 181.3875,
                        "b": 280.399209
                    },
                    "text": "Total",
                    "attrs": {
                        "row": 12,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p65.5.38",
                    "order": 43,
                    "type": "table_cell",
                    "bbox": {
                        "l": 429.948385,
                        "t": 290.428255,
                        "r": 457.38921,
                        "b": 280.399209
                    },
                    "text": "$ 89,406",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                    "order": 44,
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                    "bbox": {
                        "l": 521.591252,
                        "t": 290.428255,
                        "r": 549.032077,
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                    "text": "$ 99,071",
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                        "colspan": 1,
                        "bbox_refit": true
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                "b": 212.64
            },
            "text": "Deferred outflows of resources resulting from employer contributions subsequent to the measurement date of $334,394, which excludes the implicit subsidy reported of $116,726, will be recognized as a reduction of net OPEB expense in the year ending June 30, 2023."
        },
        {
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                "b": 174.96
            },
            "text": "The remainder of the deferred outflows and deferred inflows of resources are amortized over three to five years with remaining amortization as follows:"
        },
        {
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            "type": "table",
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                "b": 85.68
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            "text": "",
            "attrs": {
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                    "bbox": {
                        "l": 200.7,
                        "t": 162.823755,
                        "r": 297.126352,
                        "b": 89.02970900000003
                    },
                    "text": "Year Ending June 30,\n2024\n2025\n2026\n2027\nTotal",
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                    "bbox": {
                        "l": 391.62,
                        "t": 162.823755,
                        "r": 460.173947,
                        "b": 89.02970900000003
                    },
                    "text": "Nonhazardous\n$ (202,044)\n(361,161)\n(61,334)\n94,515\n$ (530,024)",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p65.8.3",
                    "order": 50,
                    "type": "table_cell",
                    "bbox": {
                        "l": 491.633512,
                        "t": 162.823755,
                        "r": 551.754276,
                        "b": 89.02970900000003
                    },
                    "text": "Hazardous\n$ (1,016)\n(129)\n(14,546)\n5,353\n$ (10,338)",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                }
            ]
        },
        {
            "id": "p65.9",
            "order": 51,
            "type": "footer",
            "bbox": {
                "l": 297.12,
                "t": 46.32,
                "r": 315.12,
                "b": 34.56
            },
            "text": "(62)",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}