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…generally accepted actuarial methods and included tests as
considered necessary to assure the accuracy of the results. As the subsidy ends December 31, 2016, the
amortization is set to equal the benefit payments for the period.
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WICHITA STATE UNIVERSITY
For the Years Ended June 30, 2017 and 2016
Notes to the Financial Statements
NOTE 10 ‐ COMMITMENTS …
https://www.wichita.edu/_archive/services/controller/Accounting/_documents/afr_17.pdf