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            "text": "KENTUCKY STATE UNIVERSITY\nSTATEMENT OF CASH FLOWS\nYear ended June 30, 2017",
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                    "text": "Reconciliation of net operating loss to net cash from operating activities",
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                    "text": "Depreciation expense\nChanges in assets and liabilities:",
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                    "text": "Receivables, net\nLoans to students, net\nOther current assets\nAccounts payable and accrued liabilities\nOther current liabilities\nUnearned revenue\nDeposits\nDeferred outflows – KTRS/KERS pension\nDeferred inflows – KTRS/KERS pension\nNet pension liability",
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            "text": "See accompanying notes to financial statements.",
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