b"Capital Region Airport Commission SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS VRS HEALTH INSURANCE CREDIT (HIC) PROGRAMMeasurement Dates of June 30, 2017 through June 30, 2024 (Continued) 2020 2020 2019 2018 2017Total HIC OPEB LiabilityService cost $ 8,701 $8,701 $ 8,076 $ 7,363 $ 7,515Interest19,11419,114 10,103 9,655 9,551 Differences between expected and actualexperience 5,4185,418128,810 533 - Changes in assumptions 7,333 - (10,627)Benefit payments(18,680)(18,680) (12,265)(10,044) 117Net change in total HIC OPEB liability $ 14,553 $14,553 $ 142,057 $7,507 $6,556 Total HIC OPEB Liability - beginning292,517 $ 150,460 142,953136,397 Total HIC OPEB Liability - ending (a) $307,070 $14,553 $292,517 $150,460 $142,953 Plan fiduciary net position Contributions - employer $ 18,667 $18,667 $18,732 $17,946 $ 15,147Net investment income603 603 1,982 1,611 928 Benefit payments(18,680)(18,680) (12,265)(10,044) 117Administrative expense (67)(67) (45) (46) (35)Other - - (2) - -Net change in plan fiduciary net position $523 $523 $8,402 $$ 16,1579,467Plan fiduciary net position - beginning34,026 $25,62416,157 -Plan fiduciary net position - ending (b) $34,549 $523 $$ 25,624 $ 16,15734,026Commission's net HIC OPEB liability - ending (a) - (b) $272,521 $14,030 $258,491 $ 124,836 $ 126,796Plan fiduciary net position as a percentage of the total HIC OPEB liability 11.25% 3.59% 11.63% 17.03% 11.30%Covered payroll $8,889,384 $8,889,384 $$ 8,545,428 $ 7,196,5928,920,207Commission's net HIC OPEB liability as a percentage of covered payroll 3.07% 0.16% 2.90% 1.46% 1.76%Schedule is intended to show information for 10 years. Information prior to the 2017 valuation is not available.However, additional years will be included as they become available. 92"