b'Capital Region Airport Commission STATEMENTS OF CASH FLOWS (Continued) Years Ended June 30, 2025 and 2024 2025 2024RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASHPROVIDED BY OPERATING ACTIVITIESOperating income (loss) $ 2,430,630 $ 3,690,474Adjustments to reconcile operating income (loss) to net cashprovided by operating activitiesDepreciation and Amortization 27,053,68429,148,602Asset Forfeiture activity Nonoperating receipts 275,809-Changes in assets and liabilitiesDecrease (increase) in accounts receivable205,618(2,490,005)Decrease (increase) in other current assets (52,020) 51,008Decrease (increase) in lease receivable ( 27,425,413)(167,516)Decrease (increase) in net pension asset Decrease (increase) in net OPEB asset (12,419) (5,542)Decrease (increase) in deferred outflows of resources - pension (1,294,872) 114,401Decrease (increase) in deferred outflows of resources - OPEB64,387 32,458Increase (decrease) in trade accounts payable 1,959,178(90,891)Increase (decrease) in accrued expenses596,961 627,178Increase (decrease) in net pension liability381,978(84,735)Increase (decrease) in net OPEB liabilities (115,954) 85,308Increase (decrease) in deferred inflows of resources -pension517,719(840,166)Increase (decrease) in deferred inflows of resources - OPEB 304(112,492)Increase (decrease) in deferred inflows of resources - leases 27,425,412 167,516Increase (decrease) in unearned revenue (136,110)(39,190)Net cash provided by operating activities $ 31,599,085 $ 30,362,219Supplemental Cash Flow InformationNon-cash investing, capital and financing activitiesNet increase (decrease) in fair value of investments $ 113,848 $122,084Non-cash capital contributions $(189,822) $(2,309,541)Non-cash PFC and CFC collections $(7,428) $(658,349)Capital assets included in accounts payable $ 1,020,487 $814,990Acquisition of subscription asset $ 29,992 $194,846Airline rates and charges adjustment $- $ -22'