b'Capital Region Airport Commission NOTES TO FINANCIAL STATEMENTS June 30, 2025 and 2024 Note 13.PRE-65 MEDICAL PLAN FOR RETIREES(continued) Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The following amounts present the total OPEB liability of the Commission, as well as what the total OPEB liability would be if it were calculated using a discount rate that is one percentage point lower (4.20%) or one percentage point higher (6.20%) than the current discount rate (5.20%). The 2024 discount rate was 3.93%: Rate1% Decrease Current Discount 1% Increase Total OPEB Liability2025 $ $ $321,741387,479 352,7762024337,087398,423 366,250Sensitivity of the Total OPEB Liability to Changes in the Healthcare Cost Trend Rates The following presents the total OPEB liability of the Commission, as well as what the total OPEB liability would be if it were calculated using healthcare cost trend rates (7.10% decreasing to an ultimate rate of 4.50%) that are one percentage point lower (6.10% decreasing to an ultimate rate of 3.50%) or one percentage point higher (8.10% decreasing to an ultimate rate of 5.50%) than the current healthcare cost trend rates. The 2023 healthcare cost trend rates were (7.10% decreasing to an ultimate rate of 4.50%). RatesHealthcare Cost 1% DecreaseTrend 1% Increase Total OPEB Liability2025 $ $ $402,310310,798 352,776322,810 366,2502024417,518OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources For the year ended June 30, 2025, the Commission recognized OPEB expense in the amount of ($18,139). At June 30, 2025, the Commission reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Outflows Deferred Inflows of Resources of ResourcesDifferences between expected and actual experience $ - $ 85,184Changes in assumptions 2,543 50,132Total $ 2,543 $ 135,31683'