Kentucky State University Statement of Net Position February 29, 2016 Unaudited
| February 2016 | February 2015 | |
| DERERRED INFLOWS OF RESOURCES | ||
| Deferred inflows - KERS | 367,000 | - |
| Deferred inflows - KTRS | 4,797,405 | - |
| Total deferred inflows | 5,164,405 | - |
| Total liabilities and deferred inflows | 110,755,157 | 15,213,942 |
| NET ASSETS | ||
| Invested in capital assets, net of related debt | 69,782,599 | 72,977,280 |
| Restricted | ||
| Nonexpendable | 8,942,410 | 8,657,506 |
| Expendable | 5,337,950 | 1,195,421 |
| Unrestricted | (63,922,793) | 33,855,912 |
| Total Net Assets | 20,140,166 | 116,686,119 |