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            "text": "KENTUCKY STATE UNIVERSITY",
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            "text": "Management's Discussion and Analysis, continued",
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            "text": "June 30, 2012"
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            "text": "Condensed Statement of Net Assets",
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                    "text": "2012",
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                    "text": "2011",
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                    "text": "Current assets\nNoncurrent assets\nTotal assets",
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                    "text": "Nonexpendable\nExpendable\nUnrestricted\nTotal net assets",
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                    "text": "8,657,506\n6,668,365\n25,925,997\n$ 117,091,491",
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                    "text": "8,048,379\n5,063,026\n20,453,470\n$ 105,396,228",
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            "text": "Assets: As of June 30, 2012, total assets amounted to $134.7 million. Of this amount, investment in capital assets (net of depreciation) of $84.5 million, or 62.7% of total assets, represented the largest asset class. Investments amounted to $11.2 million or 8.3% of total assets. During the year, total assets increased by $1.6 million, primarily due to increases in cash and cash equivalents, student accounts, grant and loans receivables, capital assets and investments."
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            "text": "Liabilities: As of June 30, 2012, total liabilities amounted to $17.6 million. Long-term debt includes bonds payable for housing and dining system and energy-related equipment and technology equipment purchased under a Master Lease Agreement. During the year, total liabilities increased by $514 thousand, primarily due to an increase in accounts payable and a decrease in bonds and capital lease obligations."
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            "text": "Net Assets: Net assets of the University were $117.1 million at June 30, 2012 and were reported in four net asset categories: invested in capital assets, net of related debt $75.8 million (64.7%), restricted nonexpendable $8.7 million (7.4%), restricted expendable $6.7 million (5.7%), and unrestricted $25.9 million (22.1%)."
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