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    "counts_by_type": {
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        "heading": 2,
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            "type": "title",
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            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJune 30, 2017",
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            "type": "heading",
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            },
            "text": "NOTE 5 - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES",
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                "r": 526.32,
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            },
            "text": "",
            "attrs": {
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                    "text": "Accounts payable and accrued liabilities as of June 30, 2017, are as follows:",
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                    "text": "Payable to vendors and contractors\nAccrued salaries and other liabilities",
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                        "bbox_refit": true,
                        "merged_continuation": true
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                {
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                    "bbox": {
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                    "text": "$ 1,618,893\n2,912,454",
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                        "bbox_refit": true,
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                    "text": "",
                    "attrs": {
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                {
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                    "type": "table_cell",
                    "bbox": {
                        "l": 477.543468,
                        "t": 612.008106,
                        "r": 522.067338,
                        "b": 600.825786
                    },
                    "text": "$ 4,531,347",
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                {
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                    "order": 9,
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                    "text": "NOTE 6 - UNEARNED REVENUE",
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                    "bbox": {
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                    "text": "Unearned revenue consists of the following as of June 30, 2017:",
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                        "bbox_refit": true
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                {
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                    "bbox": {
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                        "t": 531.488376,
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                    "text": "Unearned summer school tuition and fees\nUnearned grants and contracts",
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                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 485.854056,
                        "t": 531.488376,
                        "r": 522.031266,
                        "b": 508.846182
                    },
                    "text": "$ 257,245\n157,275",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                },
                {
                    "id": "p30.3.10",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 70.08,
                        "t": 499.8133,
                        "r": 298.2,
                        "b": 478.8
                    },
                    "text": "",
                    "attrs": {
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                        "rowspan": 1,
                        "colspan": 1
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                },
                {
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                    "type": "table_cell",
                    "bbox": {
                        "l": 485.885118,
                        "t": 496.988106,
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                        "b": 485.805786
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                    "text": "$ 414,520",
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                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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            "text": "NOTE 7 - LONG-TERM LIABILITIES",
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        {
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            "type": "text",
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            "text": "Long-term liabilities as of June 30, 2017, are summarized as follows:"
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            "type": "table",
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                    "type": "table_cell",
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                        "l": 70.08,
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                        "r": 137.5886,
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                    "text": "",
                    "attrs": {
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                {
                    "id": "p30.6.2",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
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                    "text": "Beginning Balance",
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                        "bbox_refit": true,
                        "column_header": true,
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                },
                {
                    "id": "p30.6.3",
                    "order": 20,
                    "type": "table_cell",
                    "bbox": {
                        "l": 261.4203,
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                    "text": "Additions",
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                        "column_header": true,
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                {
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                    "text": "Reductions",
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                {
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                    "text": "Ending Balance",
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                {
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                    "bbox": {
                        "l": 441.7992,
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                    "text": "Current Portion",
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                        "colspan": 1,
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                {
                    "id": "p30.6.7",
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                    "bbox": {
                        "l": 494.3178,
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                    "text": "Noncurrent Portion",
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                    "text": "General receipts bonds",
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                {
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                        "l": 202.9014,
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                    "text": "$ 2,980,000",
                    "attrs": {
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                {
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                    "text": "$ -",
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                    "text": "$ 225,000",
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                    "text": "$ 2,525,000",
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                    "bbox": {
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                    "text": "Note payable - City of Frankfort",
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                {
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                    "text": "Capital lease obligations - energy savings",
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                        "colspan": 1,
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                },
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                    "bbox": {
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                    "text": "(38,307)",
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                        "colspan": 1,
                        "bbox_refit": true
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                },
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                    "bbox": {
                        "l": 451.5417,
                        "t": 316.4853,
                        "r": 479.9457,
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                    "text": "(4,484)",
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                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p30.6.42",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 509.472,
                        "t": 316.4853,
                        "r": 542.9925,
                        "b": 306.4413
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                    "text": "(33,823)",
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                },
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                    "bbox": {
                        "l": 72,
                        "t": 306.1651,
                        "r": 172.4256,
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                    "text": "Total bonds payable and capital lease obligations",
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                    "bbox": {
                        "l": 202.9086,
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                        "r": 272.6057,
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                        "colspan": 1
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                },
                {
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                    "bbox": {
                        "l": 327.4884,
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                    "text": "751,440",
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                },
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                    "bbox": {
                        "l": 382.9941,
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                },
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                },
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                    "bbox": {
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                        "col": 6,
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                        "bbox_refit": true
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                },
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                    "text": "Federal grants refundable",
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                },
                {
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                    "bbox": {
                        "l": 210.4182,
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                        "r": 242.9613,
                        "b": 275.4211
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                    "attrs": {
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                        "col": 1,
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                },
                {
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                    "bbox": {
                        "l": 273.4785,
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                        "r": 305.9451,
                        "b": 275.4211
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                    "text": "196,781",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
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                        "r": 340.1143,
                        "b": 272.08
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                        "row": 7,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p30.6.54",
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                    "bbox": {
                        "l": 390.465,
                        "t": 285.4651,
                        "r": 422.9316,
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                    "text": "731,695",
                    "attrs": {
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                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p30.6.55",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 407.6229,
                        "t": 290.72,
                        "r": 475.1314,
                        "b": 272.08
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                    "text": "-",
                    "attrs": {
                        "row": 7,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p30.6.56",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 507.4515,
                        "t": 285.4651,
                        "r": 539.9829,
                        "b": 275.4211
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                    "text": "731,695",
                    "attrs": {
                        "row": 7,
                        "col": 6,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p30.6.57",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 81.99,
                        "t": 265.90509999999995,
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                        "b": 255.86109999999996
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                    "text": "Total long-term liabilities",
                    "attrs": {
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                    "bbox": {
                        "l": 203.0004,
                        "t": 265.90509999999995,
                        "r": 242.9892,
                        "b": 255.86109999999996
                    },
                    "text": "$ 6,398,145",
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                        "row": 8,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                {
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                    "bbox": {
                        "l": 273.4857,
                        "t": 265.90509999999995,
                        "r": 305.9793,
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                    "text": "$ 196,781",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
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                },
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                    "bbox": {
                        "l": 327.4758,
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                    "text": "$ 751,440",
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                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
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                    "bbox": {
                        "l": 382.9824,
                        "t": 265.90509999999995,
                        "r": 422.9307,
                        "b": 255.86109999999996
                    },
                    "text": "$ 5,843,486",
                    "attrs": {
                        "row": 8,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                    "bbox": {
                        "l": 444.4587,
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                        "r": 476.9397,
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                    "text": "$ 851,576",
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                        "bbox_refit": true
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                        "l": 499.9689,
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                    "text": "$ 4,991,910",
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                        "col": 6,
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                        "colspan": 1,
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            "text": "The outstanding General Receipts Bonds Series A Bonds have interest rates from 3.625% - 3.875%. The bonds mature through 2027. The reserve requirements for these issues have been fully funded as of June 30, 2017."
        },
        {
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            "order": 82,
            "type": "text",
            "bbox": {
                "l": 69.36,
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                "b": 184.32
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            "text": "All bonds are collateralized by University property and the pledge of certain revenues, tuition and fees."
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        {
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            "type": "text",
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                "l": 69.84,
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            "text": "The net book value of assets acquired through the capital leases included in the above schedule was approximately $2,967,000 as of June 30, 2017."
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            "id": "p30.10",
            "order": 84,
            "type": "footer",
            "bbox": {
                "l": 278.64,
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                "b": 58.08
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            "text": "(Continued)",
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        },
        {
            "id": "p30.11",
            "order": 85,
            "type": "footer",
            "bbox": {
                "l": 524.64,
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            "text": "28.",
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        "last": []
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}