{
    "document_id": 16538,
    "page": 53,
    "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": 35,
    "counts_by_type": {
        "footer": 2,
        "heading": 1,
        "table": 2,
        "table_cell": 27,
        "text": 2,
        "title": 1
    },
    "build_ms": 4,
    "items": [
        {
            "id": "p53.1",
            "order": 1,
            "type": "title",
            "bbox": {
                "l": 216.24,
                "t": 763.92,
                "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": "p53.2",
            "order": 2,
            "type": "heading",
            "bbox": {
                "l": 69.84,
                "t": 693.12,
                "r": 443.52,
                "b": 679.68
            },
            "text": "NOTE 10 – OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (Continued)",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p53.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 69.6,
                "t": 670.08,
                "r": 542.16,
                "b": 633.6
            },
            "text": "For the year ended June 30, 2020, the University recognized OPEB expense of $177,000 and revenue of $30,000 for support provided by the State. At June 30, 2020, the University reported deferred outflows of resources and deferred inflows of resources related to OPEBs from the following sources:"
        },
        {
            "id": "p53.4",
            "order": 4,
            "type": "table",
            "bbox": {
                "l": 85.2,
                "t": 625.2,
                "r": 539.956194,
                "b": 483.36
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 7,
                "n_cols": 3,
                "integrity": {
                    "cells_checked": 16,
                    "cells_flagged": 0
                }
            },
            "children": [
                {
                    "id": "p53.4.1",
                    "order": 5,
                    "type": "table_cell",
                    "bbox": {
                        "l": 85.2,
                        "t": 625.2,
                        "r": 236.48,
                        "b": 604.9371
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p53.4.2",
                    "order": 6,
                    "type": "table_cell",
                    "bbox": {
                        "l": 378.242412,
                        "t": 621.534672,
                        "r": 458.794194,
                        "b": 600.746178
                    },
                    "text": "Deferred Outflows of Resources",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p53.4.3",
                    "order": 7,
                    "type": "table_cell",
                    "bbox": {
                        "l": 467.160894,
                        "t": 621.534672,
                        "r": 539.956194,
                        "b": 600.746178
                    },
                    "text": "Deferred Inflows of Resources",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p53.4.4",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90.001932,
                        "t": 598.49436,
                        "r": 285.75165,
                        "b": 577.765986
                    },
                    "text": "Net difference between projected and actual earnings on OPEB plan investments",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p53.4.5",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 413.736108,
                        "t": 587.034486,
                        "r": 449.912316,
                        "b": 577.765986
                    },
                    "text": "$ 131,000",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p53.4.6",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 387.76,
                        "t": 604.9371,
                        "r": 539.04,
                        "b": 584.6743
                    },
                    "text": "$ -",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p53.4.7",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90.001932,
                        "t": 575.514492,
                        "r": 199.999488,
                        "b": 566.245992
                    },
                    "text": "Changes of assumptions",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p53.4.8",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 419.360334,
                        "t": 575.514492,
                        "r": 449.986464,
                        "b": 566.245992
                    },
                    "text": "21,000",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p53.4.9",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 387.76,
                        "t": 584.6743,
                        "r": 539.04,
                        "b": 564.4114
                    },
                    "text": "-",
                    "attrs": {
                        "row": 2,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p53.4.10",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90.001932,
                        "t": 563.994498,
                        "r": 325.04508,
                        "b": 554.725998
                    },
                    "text": "Differences between expected and actual experience",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p53.4.11",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 236.48,
                        "t": 564.4114,
                        "r": 387.76,
                        "b": 544.1486
                    },
                    "text": "-",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p53.4.12",
                    "order": 16,
                    "type": "table_cell",
                    "bbox": {
                        "l": 486.435216,
                        "t": 563.994498,
                        "r": 530.944056,
                        "b": 554.725998
                    },
                    "text": "1,193,000",
                    "attrs": {
                        "row": 3,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p53.4.13",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90.001932,
                        "t": 552.534624,
                        "r": 344.005926,
                        "b": 531.74613
                    },
                    "text": "Changes in proportion and differences between employer Contributions and proportionate share of contributions",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p53.4.14",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
                        "l": 413.878392,
                        "t": 541.01463,
                        "r": 450.032556,
                        "b": 531.74613
                    },
                    "text": "289,000",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p53.4.15",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 500.383056,
                        "t": 541.01463,
                        "r": 531.019206,
                        "b": 531.74613
                    },
                    "text": "91,000",
                    "attrs": {
                        "row": 4,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p53.4.16",
                    "order": 20,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90.001932,
                        "t": 529.494636,
                        "r": 282.858876,
                        "b": 508.766262
                    },
                    "text": "University's contributions subsequent to the measurement date",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p53.4.17",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 413.798232,
                        "t": 518.034762,
                        "r": 449.927346,
                        "b": 508.766262
                    },
                    "text": "304,439",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p53.4.18",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 387.76,
                        "t": 523.8857,
                        "r": 539.04,
                        "b": 503.6229
                    },
                    "text": "-",
                    "attrs": {
                        "row": 5,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p53.4.19",
                    "order": 23,
                    "type": "table_cell",
                    "bbox": {
                        "l": 108.003864,
                        "t": 494.994366,
                        "r": 130.278324,
                        "b": 485.725866
                    },
                    "text": "Total",
                    "attrs": {
                        "row": 6,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p53.4.20",
                    "order": 24,
                    "type": "table_cell",
                    "bbox": {
                        "l": 413.89242,
                        "t": 494.994366,
                        "r": 450.051594,
                        "b": 485.725866
                    },
                    "text": "$ 745,439",
                    "attrs": {
                        "row": 6,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p53.4.21",
                    "order": 25,
                    "type": "table_cell",
                    "bbox": {
                        "l": 486.533412,
                        "t": 494.994366,
                        "r": 531.049266,
                        "b": 485.725866
                    },
                    "text": "$ 1,284,000",
                    "attrs": {
                        "row": 6,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                }
            ]
        },
        {
            "id": "p53.5",
            "order": 26,
            "type": "text",
            "bbox": {
                "l": 68.88,
                "t": 474.48,
                "r": 542.16,
                "b": 414.48
            },
            "text": "Of the total amount reported as deferred outflows of resources related to OPEB, $304,439 resulting from University contributions subsequent to the measurement date and before the end of the fiscal year will be included as a reduction of the collective net OPEB liability in the year ended June 30, 2021. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in the University's OPEB expense as follows:"
        },
        {
            "id": "p53.6",
            "order": 27,
            "type": "table",
            "bbox": {
                "l": 141.6,
                "t": 406.8,
                "r": 454.32,
                "b": 317.76
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 2,
                "n_cols": 3,
                "integrity": {
                    "cells_checked": 3,
                    "cells_flagged": 0
                }
            },
            "children": [
                {
                    "id": "p53.6.1",
                    "order": 28,
                    "type": "table_cell",
                    "bbox": {
                        "l": 144.000714,
                        "t": 403.014642,
                        "r": 236.883108,
                        "b": 393.746142
                    },
                    "text": "Year ended June 30:",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p53.6.2",
                    "order": 29,
                    "type": "table_cell",
                    "bbox": {
                        "l": 245.84,
                        "t": 406.8,
                        "r": 350.08,
                        "b": 394.08
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p53.6.3",
                    "order": 30,
                    "type": "table_cell",
                    "bbox": {
                        "l": 350.08,
                        "t": 406.8,
                        "r": 454.32,
                        "b": 394.08
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p53.6.4",
                    "order": 31,
                    "type": "table_cell",
                    "bbox": {
                        "l": 180.006582,
                        "t": 391.554768,
                        "r": 226.16772,
                        "b": 324.746418
                    },
                    "text": "2021\n2022\n2023\n2024\n2025\nThereafter",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p53.6.5",
                    "order": 32,
                    "type": "table_cell",
                    "bbox": {
                        "l": 410.516682,
                        "t": 391.554768,
                        "r": 453.333144,
                        "b": 324.746418
                    },
                    "text": "$ (163,000)\n(163,000)\n(153,000)\n(155,000)\n(132,000)\n(77,000)",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p53.6.6",
                    "order": 33,
                    "type": "table_cell",
                    "bbox": {
                        "l": 350.08,
                        "t": 394.08,
                        "r": 454.32,
                        "b": 381.36
                    },
                    "text": "",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                }
            ]
        },
        {
            "id": "p53.7",
            "order": 34,
            "type": "footer",
            "bbox": {
                "l": 279.12,
                "t": 70.56,
                "r": 332.88,
                "b": 58.08
            },
            "text": "(Continued)",
            "attrs": {
                "block_label": "footer"
            }
        },
        {
            "id": "p53.8",
            "order": 35,
            "type": "footer",
            "bbox": {
                "l": 524.88,
                "t": 47.52,
                "r": 538.8,
                "b": 35.52
            },
            "text": "51.",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}