{
    "document_id": 16538,
    "page": 36,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 16649,
    "item_count": 53,
    "counts_by_type": {
        "footer": 2,
        "heading": 1,
        "table": 1,
        "table_cell": 45,
        "text": 3,
        "title": 1
    },
    "build_ms": 7,
    "items": [
        {
            "id": "p36.1",
            "order": 1,
            "type": "title",
            "bbox": {
                "l": 216.24,
                "t": 763.68,
                "r": 395.76,
                "b": 728.4
            },
            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJune 30, 2020",
            "attrs": {
                "block_label": "doc_title"
            },
            "level": 2
        },
        {
            "id": "p36.2",
            "order": 2,
            "type": "heading",
            "bbox": {
                "l": 69.84,
                "t": 693.12,
                "r": 349.44,
                "b": 679.92
            },
            "text": "NOTE 9 – DEFINED BENEFIT PENSION PLANS (Continued)",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p36.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 68.88,
                "t": 669.84,
                "r": 542.64,
                "b": 621.6
            },
            "text": "actuarially determined as an amount that, when combined with employee contributions, is expected to finance the cost of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The University's total pension contributions to KERS for the year ended June 30, 2020 was $1,956,298, equal to the required contributions for the year."
        },
        {
            "id": "p36.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 68.88,
                "t": 612.24,
                "r": 542.4,
                "b": 517.92
            },
            "text": "Pension liabilities, pension expense, and deferred outflows of resources and deferred inflows of resources related to pensions - At June 30, 2020, the University reported a liability of $42,075,248 for its proportionate share of the non-hazardous net pension liability and $393,085 for hazardous. The net pension liability was measured as of June 30, 2019 and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2018, rolled-forward for June 30, 2019. The University's proportion of the net pension liability was based on actual contributions to the pension plan during the measurement period. At June 30, 2020, the University's proportion was 0.30 percent for non-hazardous and 0.07 percent for hazardous, respectively."
        },
        {
            "id": "p36.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 68.88,
                "t": 509.04,
                "r": 541.92,
                "b": 472.32
            },
            "text": "For the year ended June 30, 2020, the University's actuarially calculated pension expense was $6,557,666 for non-hazardous and $140,261 for hazardous. At June 30, 2020, the University reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:"
        },
        {
            "id": "p36.6",
            "order": 6,
            "type": "table",
            "bbox": {
                "l": 84.72,
                "t": 463.92,
                "r": 527.52,
                "b": 178.56
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 15,
                "n_cols": 3,
                "integrity": {
                    "cells_checked": 30,
                    "cells_flagged": 0
                }
            },
            "children": [
                {
                    "id": "p36.6.1",
                    "order": 7,
                    "type": "table_cell",
                    "bbox": {
                        "l": 84.72,
                        "t": 463.92,
                        "r": 232.32,
                        "b": 446.085
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p36.6.2",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 393.48183,
                        "t": 460.495236,
                        "r": 443.58684,
                        "b": 428.246868
                    },
                    "text": "Deferred Outflows of Resources",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p36.6.3",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 471.09174,
                        "t": 460.495236,
                        "r": 518.91219,
                        "b": 428.246868
                    },
                    "text": "Deferred Inflows of Resources",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p36.6.4",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90.001932,
                        "t": 425.99436,
                        "r": 161.230104,
                        "b": 405.26586
                    },
                    "text": "2020\nNon-hazardous:",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p36.6.5",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 232.32,
                        "t": 446.085,
                        "r": 379.92,
                        "b": 428.25
                    },
                    "text": "",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p36.6.6",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 379.92,
                        "t": 446.085,
                        "r": 527.52,
                        "b": 428.25
                    },
                    "text": "",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p36.6.7",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 108.003864,
                        "t": 403.014366,
                        "r": 338.102142,
                        "b": 393.745866
                    },
                    "text": "Difference between expected and actual experience",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.8",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 409.26819,
                        "t": 403.014366,
                        "r": 445.452414,
                        "b": 393.745866
                    },
                    "text": "$ 248,853",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.9",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 379.92,
                        "t": 410.415,
                        "r": 527.52,
                        "b": 392.58
                    },
                    "text": "$ -",
                    "attrs": {
                        "row": 2,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p36.6.10",
                    "order": 16,
                    "type": "table_cell",
                    "bbox": {
                        "l": 108.003864,
                        "t": 391.554492,
                        "r": 344.751414,
                        "b": 370.765998
                    },
                    "text": "Net difference between projected and actual earnings on investments",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.11",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 232.32,
                        "t": 392.58,
                        "r": 379.92,
                        "b": 374.745
                    },
                    "text": "-",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p36.6.12",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
                        "l": 491.414154,
                        "t": 380.034498,
                        "r": 522.060324,
                        "b": 370.765998
                    },
                    "text": "85,733",
                    "attrs": {
                        "row": 3,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.13",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 108.003864,
                        "t": 368.514504,
                        "r": 217.987392,
                        "b": 359.246004
                    },
                    "text": "Changes of assumptions",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.14",
                    "order": 20,
                    "type": "table_cell",
                    "bbox": {
                        "l": 400.98666,
                        "t": 368.514504,
                        "r": 445.474458,
                        "b": 359.246004
                    },
                    "text": "1,281,099",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.15",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 379.92,
                        "t": 374.745,
                        "r": 527.52,
                        "b": 356.91
                    },
                    "text": "-",
                    "attrs": {
                        "row": 4,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p36.6.16",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 108.003864,
                        "t": 357.05463,
                        "r": 362.006856,
                        "b": 336.266136
                    },
                    "text": "Changes in proportion and differences between employer contributions and proportionate share of contributions",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.17",
                    "order": 23,
                    "type": "table_cell",
                    "bbox": {
                        "l": 401.022732,
                        "t": 345.534636,
                        "r": 445.538586,
                        "b": 336.266136
                    },
                    "text": "4,901,183",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.18",
                    "order": 24,
                    "type": "table_cell",
                    "bbox": {
                        "l": 485.869086,
                        "t": 345.534636,
                        "r": 522.029262,
                        "b": 336.266136
                    },
                    "text": "480,130",
                    "attrs": {
                        "row": 5,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.19",
                    "order": 25,
                    "type": "table_cell",
                    "bbox": {
                        "l": 108.003864,
                        "t": 334.014642,
                        "r": 363.06597,
                        "b": 324.746142
                    },
                    "text": "University contributions subsequent to measurement date",
                    "attrs": {
                        "row": 6,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.20",
                    "order": 26,
                    "type": "table_cell",
                    "bbox": {
                        "l": 400.982652,
                        "t": 334.014642,
                        "r": 445.449408,
                        "b": 324.746142
                    },
                    "text": "1,923,866",
                    "attrs": {
                        "row": 6,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.21",
                    "order": 27,
                    "type": "table_cell",
                    "bbox": {
                        "l": 379.92,
                        "t": 339.075,
                        "r": 527.52,
                        "b": 321.24
                    },
                    "text": "-",
                    "attrs": {
                        "row": 6,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p36.6.22",
                    "order": 28,
                    "type": "table_cell",
                    "bbox": {
                        "l": 84.72,
                        "t": 321.24,
                        "r": 232.32,
                        "b": 303.405
                    },
                    "text": "",
                    "attrs": {
                        "row": 7,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p36.6.23",
                    "order": 29,
                    "type": "table_cell",
                    "bbox": {
                        "l": 401.042772,
                        "t": 313.31436,
                        "r": 445.572654,
                        "b": 304.04586
                    },
                    "text": "$ 8,355,001",
                    "attrs": {
                        "row": 7,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.24",
                    "order": 30,
                    "type": "table_cell",
                    "bbox": {
                        "l": 485.89614,
                        "t": 313.31436,
                        "r": 522.066336,
                        "b": 304.04586
                    },
                    "text": "$ 565,863",
                    "attrs": {
                        "row": 7,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.25",
                    "order": 31,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90.001932,
                        "t": 290.334366,
                        "r": 141.199122,
                        "b": 281.065866
                    },
                    "text": "Hazardous:",
                    "attrs": {
                        "row": 8,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.26",
                    "order": 32,
                    "type": "table_cell",
                    "bbox": {
                        "l": 232.32,
                        "t": 303.405,
                        "r": 379.92,
                        "b": 285.57
                    },
                    "text": "",
                    "attrs": {
                        "row": 8,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p36.6.27",
                    "order": 33,
                    "type": "table_cell",
                    "bbox": {
                        "l": 379.92,
                        "t": 303.405,
                        "r": 527.52,
                        "b": 285.57
                    },
                    "text": "",
                    "attrs": {
                        "row": 8,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p36.6.28",
                    "order": 34,
                    "type": "table_cell",
                    "bbox": {
                        "l": 108.003864,
                        "t": 278.81437200000005,
                        "r": 338.102142,
                        "b": 269.54587200000003
                    },
                    "text": "Difference between expected and actual experience",
                    "attrs": {
                        "row": 9,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.29",
                    "order": 35,
                    "type": "table_cell",
                    "bbox": {
                        "l": 420.368346,
                        "t": 278.81437200000005,
                        "r": 445.458426,
                        "b": 269.54587200000003
                    },
                    "text": "$ 7,478",
                    "attrs": {
                        "row": 9,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.30",
                    "order": 36,
                    "type": "table_cell",
                    "bbox": {
                        "l": 379.92,
                        "t": 285.57,
                        "r": 527.52,
                        "b": 267.735
                    },
                    "text": "$ -",
                    "attrs": {
                        "row": 9,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p36.6.31",
                    "order": 37,
                    "type": "table_cell",
                    "bbox": {
                        "l": 108.003864,
                        "t": 267.35449800000004,
                        "r": 344.787486,
                        "b": 246.56600400000002
                    },
                    "text": "Net difference between projected and actual earnings on investments",
                    "attrs": {
                        "row": 10,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.32",
                    "order": 38,
                    "type": "table_cell",
                    "bbox": {
                        "l": 232.32,
                        "t": 267.735,
                        "r": 379.92,
                        "b": 249.9
                    },
                    "text": "-",
                    "attrs": {
                        "row": 10,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p36.6.33",
                    "order": 39,
                    "type": "table_cell",
                    "bbox": {
                        "l": 496.95822,
                        "t": 255.83450400000004,
                        "r": 522.02826,
                        "b": 246.56600400000002
                    },
                    "text": "6,759",
                    "attrs": {
                        "row": 10,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.34",
                    "order": 40,
                    "type": "table_cell",
                    "bbox": {
                        "l": 108.003864,
                        "t": 244.31451000000004,
                        "r": 218.00142,
                        "b": 235.04601000000002
                    },
                    "text": "Changes of assumptions",
                    "attrs": {
                        "row": 11,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.35",
                    "order": 41,
                    "type": "table_cell",
                    "bbox": {
                        "l": 414.861354,
                        "t": 244.31451000000004,
                        "r": 445.487484,
                        "b": 235.04601000000002
                    },
                    "text": "27,550",
                    "attrs": {
                        "row": 11,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.36",
                    "order": 42,
                    "type": "table_cell",
                    "bbox": {
                        "l": 379.92,
                        "t": 249.9,
                        "r": 527.52,
                        "b": 232.065
                    },
                    "text": "-",
                    "attrs": {
                        "row": 11,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p36.6.37",
                    "order": 43,
                    "type": "table_cell",
                    "bbox": {
                        "l": 108.003864,
                        "t": 232.85463600000003,
                        "r": 362.006856,
                        "b": 212.066142
                    },
                    "text": "Changes in proportion and differences between employer contributions and proportionate share of contributions",
                    "attrs": {
                        "row": 12,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.38",
                    "order": 44,
                    "type": "table_cell",
                    "bbox": {
                        "l": 409.37841,
                        "t": 221.33464200000003,
                        "r": 445.532574,
                        "b": 212.066142
                    },
                    "text": "191,023",
                    "attrs": {
                        "row": 12,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.39",
                    "order": 45,
                    "type": "table_cell",
                    "bbox": {
                        "l": 485.863074,
                        "t": 221.33464200000003,
                        "r": 522.01824,
                        "b": 212.066142
                    },
                    "text": "330,298",
                    "attrs": {
                        "row": 12,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.40",
                    "order": 46,
                    "type": "table_cell",
                    "bbox": {
                        "l": 108.003864,
                        "t": 209.81464800000003,
                        "r": 363.083004,
                        "b": 200.54614800000002
                    },
                    "text": "University contributions subsequent to measurement date",
                    "attrs": {
                        "row": 13,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.41",
                    "order": 47,
                    "type": "table_cell",
                    "bbox": {
                        "l": 414.860352,
                        "t": 209.81464800000003,
                        "r": 445.471452,
                        "b": 200.54614800000002
                    },
                    "text": "32,432",
                    "attrs": {
                        "row": 13,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.42",
                    "order": 48,
                    "type": "table_cell",
                    "bbox": {
                        "l": 379.92,
                        "t": 214.23,
                        "r": 527.52,
                        "b": 196.395
                    },
                    "text": "-",
                    "attrs": {
                        "row": 13,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p36.6.43",
                    "order": 49,
                    "type": "table_cell",
                    "bbox": {
                        "l": 84.72,
                        "t": 196.395,
                        "r": 232.32,
                        "b": 178.56
                    },
                    "text": "",
                    "attrs": {
                        "row": 14,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p36.6.44",
                    "order": 50,
                    "type": "table_cell",
                    "bbox": {
                        "l": 409.381416,
                        "t": 189.11436000000003,
                        "r": 445.55562,
                        "b": 179.84586000000002
                    },
                    "text": "$ 258,483",
                    "attrs": {
                        "row": 14,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.45",
                    "order": 51,
                    "type": "table_cell",
                    "bbox": {
                        "l": 485.880108,
                        "t": 189.11436000000003,
                        "r": 522.055314,
                        "b": 179.84586000000002
                    },
                    "text": "$ 337,057",
                    "attrs": {
                        "row": 14,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                }
            ]
        },
        {
            "id": "p36.7",
            "order": 52,
            "type": "footer",
            "bbox": {
                "l": 278.64,
                "t": 70.56,
                "r": 333.36,
                "b": 57.84
            },
            "text": "(Continued)",
            "attrs": {
                "block_label": "footer"
            }
        },
        {
            "id": "p36.8",
            "order": 53,
            "type": "footer",
            "bbox": {
                "l": 524.64,
                "t": 47.28,
                "r": 539.52,
                "b": 35.76
            },
            "text": "34.",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}