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            "text": "KENTUCKY STATE UNIVERSITY",
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            "text": "Notes to the Financial Statements, continued",
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            "text": "1. Organization and Summary of Significant Accounting Policies, continued",
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            "text": "Capital Assets, continued",
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            "text": "treasures that are held for exhibition, education, research and public service. Estimated lives used for depreciation purposes are as follows:"
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                    "text": "Classification",
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                    "text": "Improvements",
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                    "text": "20 years",
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                    "text": "Transportation equipment",
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                    "text": "Enterprise Resource Software",
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                    "text": "7 years",
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                    "text": "Library holdings",
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            "text": "Compensated Absences",
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            "text": "The liability and expense incurred for employee vacation and sick pay are recorded as accrued compensated absences in the statements of net position and as a component of compensation and benefit expense in the statements of revenues, expenses and changes in net position."
        },
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            "text": "Unearned Revenue",
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            "text": "Unearned revenue includes amounts received for tuition and fees prior to the end of the fiscal year but related to the subsequent reporting period. Unearned revenues also include amounts received from grant and contract sponsors and state deferred maintenance funds that have not yet been earned."
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            "text": "Income Taxes",
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            "text": "The University is an agency and instrumentality of the Commonwealth of Kentucky, pursuant to Kentucky Revised Statutes sections 164.290 through 164.475. Accordingly, the University is generally exempt from federal income taxes as an organization described in Section 115 of the Internal Revenue Code of 1986, as amended. The Foundation has received a determination from the Internal Revenue Service granting exemption from federal income taxation pursuant to the provisions of the Internal Revenue Code section 501(c)(3)."
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            "text": "Restricted Asset Spending Policy",
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            "text": "The University's policy is that restrictions on assets cannot be fulfilled by the expenditure of unrestricted funds for similar purposes. The determination on whether restricted or unrestricted funds are expended for a particular purpose is made on a case-by-case basis. Restricted funds remain restricted until spent for the intended purpose."
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            "text": "31",
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