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            "text": "KENTUCKY STATE UNIVERSITY\nSTATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION\nYear ended June 30, 2017",
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                            "text": "Net position, beginning of year"
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                    "text": "REVENUES\nOperating revenues",
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                    "text": "Student tuition and fees (net of scholarship allowances of $4,996,868)\nFederal grants and contracts\nState and local grants and contracts\nAuxiliary enterprises:",
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                    "text": "$ 10,497,944\n16,408,586\n2,783,697",
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                    "text": "Residence halls\nDining\nBookstore\nOther auxiliaries\nOther operating revenues\nTotal operating revenues\nEXPENSES\nOperating expenses\nEducational and general",
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                    "text": "1,929,890\n1,737,107\n76,433\n31,070\n964,396\n34,429,123",
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                    "text": "Instruction\nResearch\nPublic service\nAcademic support\nStudent services\nInstitutional support\nOperation and maintenance of plant\nStudent aid\nDepreciation\nAuxiliary enterprises",
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                    "text": "10,923,242\n8,948,241\n9,088,303\n2,858,980\n6,126,179\n11,965,726\n4,632,516\n6,595,708\n3,743,467",
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                    "text": "Residence halls\nDining\nOther auxiliaries\nBookstore\nDepreciation\nTotal operating expenses\nOperating loss\nNONOPERATING REVENUES (EXPENSES)",
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                    "text": "1,243,573\n1,933,410\n1,238,742\n991,545\n304,730\n70,594,362\n(36,165,239)",
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                    "text": "State appropriations\nFederal grants and contracts\nInvestment income (net of investment expense)\nInterest on capital asset-related debt\nOther\nNet non-operating revenues\nLoss before capital appropriations\nCapital appropriations\nChange in net position",
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                    "text": "26,729,600\n3,776,772\n1,407,599\n(226,835)\n(88,964)\n31,598,172\n(4,567,067)\n4,906,223\n339,156",
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                    "text": "NET POSITION",
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                    "text": "Net position, beginning of year",
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                    "text": "8,362,208",
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                    "text": "Net position, end of year",
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                    "text": "$ 8,701,364",
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            "text": "See accompanying notes to financial statements.",
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            "text": "17.",
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