{
    "document_id": 16536,
    "page": 45,
    "width_pt": 608.04,
    "height_pt": 803.16,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 16647,
    "item_count": 30,
    "counts_by_type": {
        "footer": 1,
        "heading": 3,
        "table": 2,
        "table_cell": 20,
        "text": 3,
        "title": 1
    },
    "build_ms": 1,
    "items": [
        {
            "id": "p45.1",
            "order": 1,
            "type": "title",
            "bbox": {
                "l": 204.9196,
                "t": 749.408,
                "r": 405.52,
                "b": 705.2546
            },
            "text": "KENTUCKY STATE UNIVERSITY\nNotes to the Financial Statements, continued",
            "attrs": {
                "block_label": "doc_title"
            },
            "level": 2
        },
        {
            "id": "p45.2",
            "order": 2,
            "type": "heading",
            "bbox": {
                "l": 59.5083,
                "t": 658.9415,
                "r": 191.7222,
                "b": 646.2234
            },
            "text": "9. Pension Plans, continued",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p45.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 76.5449,
                "t": 628.4661,
                "r": 559.0897,
                "b": 573.2743
            },
            "text": "$2,436,799 reported as deferred outflows of resources related to pensions resulting from University contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2016. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:"
        },
        {
            "id": "p45.4",
            "order": 4,
            "type": "heading",
            "bbox": {
                "l": 80.1442,
                "t": 560.0763,
                "r": 176.8451,
                "b": 547.1183
            },
            "text": "Years ended June 30:",
            "level": 3
        },
        {
            "id": "p45.5",
            "order": 5,
            "type": "table",
            "bbox": {
                "l": 121.416,
                "t": 533.6803,
                "r": 245.2316,
                "b": 450.6527
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 6,
                "n_cols": 2
            },
            "children": [
                {
                    "id": "p45.5.1",
                    "order": 6,
                    "type": "table_cell",
                    "bbox": {
                        "l": 121.416,
                        "t": 533.6803,
                        "r": 183.3238,
                        "b": 519.8424
                    },
                    "text": "2016",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p45.5.2",
                    "order": 7,
                    "type": "table_cell",
                    "bbox": {
                        "l": 183.3238,
                        "t": 533.6803,
                        "r": 245.2316,
                        "b": 519.8424
                    },
                    "text": "$1,163,000",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p45.5.3",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 121.416,
                        "t": 519.8424,
                        "r": 183.3238,
                        "b": 506.0044
                    },
                    "text": "2017",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p45.5.4",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 183.3238,
                        "t": 519.8424,
                        "r": 245.2316,
                        "b": 506.0044
                    },
                    "text": "1,163,000",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p45.5.5",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 121.416,
                        "t": 506.0044,
                        "r": 183.3238,
                        "b": 492.1665
                    },
                    "text": "2018",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p45.5.6",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 183.3238,
                        "t": 506.0044,
                        "r": 245.2316,
                        "b": 492.1665
                    },
                    "text": "1,163,000",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p45.5.7",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 121.416,
                        "t": 492.1665,
                        "r": 183.3238,
                        "b": 478.3286
                    },
                    "text": "2019",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p45.5.8",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 183.3238,
                        "t": 492.1665,
                        "r": 245.2316,
                        "b": 478.3286
                    },
                    "text": "1,163,000",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p45.5.9",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 121.416,
                        "t": 478.3286,
                        "r": 183.3238,
                        "b": 464.4906
                    },
                    "text": "2020",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p45.5.10",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 183.3238,
                        "t": 478.3286,
                        "r": 245.2316,
                        "b": 464.4906
                    },
                    "text": "145,405",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p45.5.11",
                    "order": 16,
                    "type": "table_cell",
                    "bbox": {
                        "l": 121.416,
                        "t": 464.4906,
                        "r": 183.3238,
                        "b": 450.6527
                    },
                    "text": "Total",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p45.5.12",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 183.3238,
                        "t": 464.4906,
                        "r": 245.2316,
                        "b": 450.6527
                    },
                    "text": "$4,797,405",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                }
            ]
        },
        {
            "id": "p45.6",
            "order": 18,
            "type": "heading",
            "bbox": {
                "l": 77.2648,
                "t": 436.2548,
                "r": 184.2836,
                "b": 422.8168
            },
            "text": "Actuarial Assumptions",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p45.7",
            "order": 19,
            "type": "text",
            "bbox": {
                "l": 76.5449,
                "t": 408.8989,
                "r": 558.8497,
                "b": 381.0631
            },
            "text": "The total pension liability in the June 30, 2014 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:"
        },
        {
            "id": "p45.8",
            "order": 20,
            "type": "table",
            "bbox": {
                "l": 121.416,
                "t": 370.0247,
                "r": 519.2575,
                "b": 298.9953
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 4,
                "n_cols": 2
            },
            "children": [
                {
                    "id": "p45.8.1",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 121.416,
                        "t": 370.0247,
                        "r": 320.3368,
                        "b": 352.2673
                    },
                    "text": "Inflation",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p45.8.2",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 320.3368,
                        "t": 370.0247,
                        "r": 519.2575,
                        "b": 352.2673
                    },
                    "text": "3.5%",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p45.8.3",
                    "order": 23,
                    "type": "table_cell",
                    "bbox": {
                        "l": 121.416,
                        "t": 352.2673,
                        "r": 320.3368,
                        "b": 334.51
                    },
                    "text": "Salary increases",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p45.8.4",
                    "order": 24,
                    "type": "table_cell",
                    "bbox": {
                        "l": 320.3368,
                        "t": 352.2673,
                        "r": 519.2575,
                        "b": 334.51
                    },
                    "text": "4.0 - 8.2%, average, including inflation",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p45.8.5",
                    "order": 25,
                    "type": "table_cell",
                    "bbox": {
                        "l": 121.416,
                        "t": 334.51,
                        "r": 320.3368,
                        "b": 316.7527
                    },
                    "text": "Investment rate of return",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p45.8.6",
                    "order": 26,
                    "type": "table_cell",
                    "bbox": {
                        "l": 320.3368,
                        "t": 334.51,
                        "r": 519.2575,
                        "b": 316.7527
                    },
                    "text": "7.5%, net of pension plan investment expense, including inflation",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p45.8.7",
                    "order": 27,
                    "type": "table_cell",
                    "bbox": {
                        "l": 121.416,
                        "t": 316.7527,
                        "r": 320.3368,
                        "b": 298.9953
                    },
                    "text": "Mortality table",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p45.8.8",
                    "order": 28,
                    "type": "table_cell",
                    "bbox": {
                        "l": 320.3368,
                        "t": 316.7527,
                        "r": 519.2575,
                        "b": 298.9953
                    },
                    "text": "RP 2000 Group Mortality Table",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                }
            ]
        },
        {
            "id": "p45.9",
            "order": 29,
            "type": "text",
            "bbox": {
                "l": 76.065,
                "t": 285.5573,
                "r": 559.0897,
                "b": 216.2077
            },
            "text": "The long-term expected rate of return on pension plan investments was determined using a log-normal distribution analysis in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation."
        },
        {
            "id": "p45.10",
            "order": 30,
            "type": "footer",
            "bbox": {
                "l": 298.0212,
                "t": 40.074,
                "r": 310.7387,
                "b": 29.0357
            },
            "text": "43",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}