{
    "document_id": 16537,
    "page": 48,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 16648,
    "item_count": 47,
    "counts_by_type": {
        "footer": 2,
        "heading": 2,
        "table": 3,
        "table_cell": 36,
        "text": 3,
        "title": 1
    },
    "build_ms": 5,
    "items": [
        {
            "id": "p48.1",
            "order": 1,
            "type": "title",
            "bbox": {
                "l": 215.76,
                "t": 763.92,
                "r": 395.52,
                "b": 728.4
            },
            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJune 30, 2018",
            "attrs": {
                "block_label": "doc_title"
            },
            "level": 2
        },
        {
            "id": "p48.2",
            "order": 2,
            "type": "heading",
            "bbox": {
                "l": 69.6,
                "t": 693.6,
                "r": 435.36,
                "b": 679.92
            },
            "text": "NOTE 9 - OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (Continued)",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p48.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 69.6,
                "t": 669.84,
                "r": 541.92,
                "b": 621.6
            },
            "text": "Deferred outflows of resources resulting from employer contributions subsequent to the measurement date of $301,336, which include the implicit subsidy reported of $48,111, will be recognized as a reduction of net OPEB liability in the year ending June 30, 2019. The remainder of the deferred outflows and deferred inflows of resources are amortized over three to five years with remaining amortization as follows:"
        },
        {
            "id": "p48.4",
            "order": 4,
            "type": "table",
            "bbox": {
                "l": 88.32,
                "t": 611.76,
                "r": 458.16,
                "b": 541.92
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 2,
                "n_cols": 3,
                "integrity": {
                    "cells_checked": 3,
                    "cells_flagged": 0
                }
            },
            "children": [
                {
                    "id": "p48.4.1",
                    "order": 5,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90.00768,
                        "t": 610.00524,
                        "r": 184.910544,
                        "b": 600.79224
                    },
                    "text": "Year ending June 30:",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.2",
                    "order": 6,
                    "type": "table_cell",
                    "bbox": {
                        "l": 211.6,
                        "t": 611.76,
                        "r": 334.88,
                        "b": 600.12
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p48.4.3",
                    "order": 7,
                    "type": "table_cell",
                    "bbox": {
                        "l": 334.88,
                        "t": 611.76,
                        "r": 458.16,
                        "b": 600.12
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p48.4.4",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 108.0054,
                        "t": 598.48152,
                        "r": 130.09668,
                        "b": 543.29316
                    },
                    "text": "2018\n2019\n2020\n2021\n2022",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p48.4.5",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 211.6,
                        "t": 600.12,
                        "r": 334.88,
                        "b": 588.48
                    },
                    "text": "$",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p48.4.6",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 418.44864,
                        "t": 598.48152,
                        "r": 454.458024,
                        "b": 543.29316
                    },
                    "text": "168,525\n168,525\n168,525\n168,525\n1,885",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                }
            ]
        },
        {
            "id": "p48.5",
            "order": 11,
            "type": "heading",
            "bbox": {
                "l": 88.32,
                "t": 520.32,
                "r": 143.04,
                "b": 508.8
            },
            "text": "Hazardous",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p48.6",
            "order": 12,
            "type": "table",
            "bbox": {
                "l": 72,
                "t": 513.12,
                "r": 534,
                "b": 347.85456
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 8,
                "n_cols": 3,
                "integrity": {
                    "cells_checked": 17,
                    "cells_flagged": 1,
                    "flags": [
                        {
                            "row": 0,
                            "col": 2,
                            "coverage": 0.25,
                            "text": "Deferred Inflows of Resources"
                        }
                    ]
                }
            },
            "children": [
                {
                    "id": "p48.6.1",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 86.16,
                        "t": 513.12,
                        "r": 235.44,
                        "b": 495.18
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p48.6.2",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 72,
                        "t": 357.06756,
                        "r": 207.27672,
                        "b": 347.85456
                    },
                    "text": "Deferred Outflows of Resources",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p48.6.3",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 384.72,
                        "t": 513.12,
                        "r": 534,
                        "b": 495.18
                    },
                    "text": "Deferred Inflows of Resources",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p48.6.4",
                    "order": 16,
                    "type": "table_cell",
                    "bbox": {
                        "l": 89.99772,
                        "t": 472.03128,
                        "r": 319.99902,
                        "b": 462.81828
                    },
                    "text": "Difference between expected and actual experience",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.6.5",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 235.44,
                        "t": 495.18,
                        "r": 384.72,
                        "b": 477.24
                    },
                    "text": "$-",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p48.6.6",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
                        "l": 514.30368,
                        "t": 472.03128,
                        "r": 530.87712,
                        "b": 462.81828
                    },
                    "text": "$ 413",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.6.7",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 89.98776,
                        "t": 460.50756,
                        "r": 194.904408,
                        "b": 451.29456
                    },
                    "text": "Change of assumptions",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.6.8",
                    "order": 20,
                    "type": "table_cell",
                    "bbox": {
                        "l": 423.94656,
                        "t": 460.50756,
                        "r": 454.438104,
                        "b": 451.29456
                    },
                    "text": "35,865",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.6.9",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 384.72,
                        "t": 477.24,
                        "r": 534,
                        "b": 459.3
                    },
                    "text": "-",
                    "attrs": {
                        "row": 2,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p48.6.10",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 89.9778,
                        "t": 448.98384,
                        "r": 356.745444,
                        "b": 428.36664
                    },
                    "text": "Changes in proportion and differences between employer contributions and proportionate share of plan contributions",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.6.11",
                    "order": 23,
                    "type": "table_cell",
                    "bbox": {
                        "l": 235.44,
                        "t": 459.3,
                        "r": 384.72,
                        "b": 441.36
                    },
                    "text": "-",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p48.6.12",
                    "order": 24,
                    "type": "table_cell",
                    "bbox": {
                        "l": 514.30368,
                        "t": 437.57964,
                        "r": 530.87712,
                        "b": 428.36664
                    },
                    "text": "428",
                    "attrs": {
                        "row": 3,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.6.13",
                    "order": 25,
                    "type": "table_cell",
                    "bbox": {
                        "l": 89.98776,
                        "t": 426.05592,
                        "r": 324.547752,
                        "b": 405.33828
                    },
                    "text": "Differences between expected and actual investment earning on plan investments",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.6.14",
                    "order": 26,
                    "type": "table_cell",
                    "bbox": {
                        "l": 235.44,
                        "t": 441.36,
                        "r": 384.72,
                        "b": 423.42
                    },
                    "text": "-",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p48.6.15",
                    "order": 27,
                    "type": "table_cell",
                    "bbox": {
                        "l": 500.3796,
                        "t": 414.55128,
                        "r": 530.871144,
                        "b": 405.33828
                    },
                    "text": "10,302",
                    "attrs": {
                        "row": 4,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.6.16",
                    "order": 28,
                    "type": "table_cell",
                    "bbox": {
                        "l": 86.16,
                        "t": 423.42,
                        "r": 235.44,
                        "b": 405.48
                    },
                    "text": "",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p48.6.17",
                    "order": 29,
                    "type": "table_cell",
                    "bbox": {
                        "l": 423.95652,
                        "t": 403.03128,
                        "r": 454.448064,
                        "b": 393.81828
                    },
                    "text": "35,865",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.6.18",
                    "order": 30,
                    "type": "table_cell",
                    "bbox": {
                        "l": 500.38956,
                        "t": 403.03128,
                        "r": 530.881104,
                        "b": 393.81828
                    },
                    "text": "11,143",
                    "attrs": {
                        "row": 5,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.6.19",
                    "order": 31,
                    "type": "table_cell",
                    "bbox": {
                        "l": 89.99772,
                        "t": 391.51128,
                        "r": 317.12556,
                        "b": 382.29828
                    },
                    "text": "Contributions subsequent to the measurement date",
                    "attrs": {
                        "row": 6,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.6.20",
                    "order": 32,
                    "type": "table_cell",
                    "bbox": {
                        "l": 423.95652,
                        "t": 391.51128,
                        "r": 454.448064,
                        "b": 382.29828
                    },
                    "text": "12,520",
                    "attrs": {
                        "row": 6,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.6.21",
                    "order": 33,
                    "type": "table_cell",
                    "bbox": {
                        "l": 384.72,
                        "t": 405.48,
                        "r": 534,
                        "b": 387.54
                    },
                    "text": "-",
                    "attrs": {
                        "row": 6,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p48.6.22",
                    "order": 34,
                    "type": "table_cell",
                    "bbox": {
                        "l": 107.99544,
                        "t": 379.99128,
                        "r": 130.242096,
                        "b": 370.77828
                    },
                    "text": "Total",
                    "attrs": {
                        "row": 7,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.6.23",
                    "order": 35,
                    "type": "table_cell",
                    "bbox": {
                        "l": 423.95652,
                        "t": 379.99128,
                        "r": 454.457028,
                        "b": 370.77828
                    },
                    "text": "$ 48,385",
                    "attrs": {
                        "row": 7,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.6.24",
                    "order": 36,
                    "type": "table_cell",
                    "bbox": {
                        "l": 500.39952,
                        "t": 379.99128,
                        "r": 530.891064,
                        "b": 370.77828
                    },
                    "text": "$ 11,143",
                    "attrs": {
                        "row": 7,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                }
            ]
        },
        {
            "id": "p48.7",
            "order": 37,
            "type": "text",
            "bbox": {
                "l": 69.36,
                "t": 359.52,
                "r": 541.92,
                "b": 311.04
            },
            "text": "Deferred outflows of resources resulting from employer contributions subsequent to the measurement date of $12,452, which include the implicit subsidy reported of $68, will be recognized as a reduction of net OPEB liability in the year ending June 30, 2019. The remainder of the deferred outflows and deferred inflows of resources are amortized over three to five years with remaining amortization as follows:"
        },
        {
            "id": "p48.8",
            "order": 38,
            "type": "table",
            "bbox": {
                "l": 87.12,
                "t": 302.88,
                "r": 456.24,
                "b": 219.84
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 2,
                "n_cols": 3,
                "integrity": {
                    "cells_checked": 3,
                    "cells_flagged": 0
                }
            },
            "children": [
                {
                    "id": "p48.8.1",
                    "order": 39,
                    "type": "table_cell",
                    "bbox": {
                        "l": 89.99772,
                        "t": 299.56848,
                        "r": 184.900584,
                        "b": 290.35548
                    },
                    "text": "Year ending June 30:",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.8.2",
                    "order": 40,
                    "type": "table_cell",
                    "bbox": {
                        "l": 210.16,
                        "t": 302.88,
                        "r": 333.2,
                        "b": 291.0171
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p48.8.3",
                    "order": 41,
                    "type": "table_cell",
                    "bbox": {
                        "l": 333.2,
                        "t": 302.88,
                        "r": 456.24,
                        "b": 291.0171
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p48.8.4",
                    "order": 42,
                    "type": "table_cell",
                    "bbox": {
                        "l": 107.94564,
                        "t": 288.04476,
                        "r": 154.092312,
                        "b": 221.33267999999998
                    },
                    "text": "2018\n2019\n2020\n2021\n2022\nThereafter",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p48.8.5",
                    "order": 43,
                    "type": "table_cell",
                    "bbox": {
                        "l": 210.16,
                        "t": 291.0171,
                        "r": 333.2,
                        "b": 279.1543
                    },
                    "text": "$",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p48.8.6",
                    "order": 44,
                    "type": "table_cell",
                    "bbox": {
                        "l": 429.42456,
                        "t": 288.04476,
                        "r": 454.448064,
                        "b": 221.33267999999998
                    },
                    "text": "4,045\n4,045\n4,045\n4,045\n6,621\n1,921",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                }
            ]
        },
        {
            "id": "p48.9",
            "order": 45,
            "type": "text",
            "bbox": {
                "l": 69.84,
                "t": 187.92,
                "r": 541.92,
                "b": 162
            },
            "text": "OPEB Plan Fiduciary Net Position: Detailed information about the KERS OPEB plans' fiduciary net position is available in the separately issued OPEB plan financial reports."
        },
        {
            "id": "p48.10",
            "order": 46,
            "type": "footer",
            "bbox": {
                "l": 279.12,
                "t": 70.8,
                "r": 332.88,
                "b": 58.08
            },
            "text": "(Continued)",
            "attrs": {
                "block_label": "footer"
            }
        },
        {
            "id": "p48.11",
            "order": 47,
            "type": "footer",
            "bbox": {
                "l": 524.88,
                "t": 47.04,
                "r": 538.56,
                "b": 36.24
            },
            "text": "46.",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}