See here for a good insight:
I can get his suggestion to work on his page checker but Google still throws up the above the fold js & css. I didn't touch the css

Here's the code I used on a placeholder at the bottom of the page:
<script type="text/javascript">
function downloadJSAtOnload() {
var element = document.createElement("script");
element.src = "roe.js";
element.src = "jquery.js";
element.src = "datamap.js";
element.src = "datamap.js";
element.src = "bx_zaccordion_conf.js";
element.src = "1.js";

document.body.appendChild(element);
}
if (window.addEventListener)
window.addEventListener("load", downloadJSAtOnload, false);
else if (window.attachEvent)
window.attachEvent("onload", downloadJSAtOnload);
else window.onload = downloadJSAtOnload;
</script>
LINKS:
https://varvy.com/pagespeed/defer-lo...avascript.html