b"Capital Region Airport Commission NOTES TO FINANCIAL STATEMENTS June 30, 2025 and 2024 Note 9.HEALTH INSURANCE CREDIT (HIC) PLAN (continued) Sensitivity of the Commissions HIC Net OPEB Liability to Changes in the Discount Rate The following presents the Commissions HIC Plan net HIC OPEB liability using the discount rate of 6.75%, as well as what the Commissions net HIC OPEB liability would be if it were calculated using a discount rate that is one percentage point lower (5.75%) or one percentage point higher (7.75%) than the current rate.Rate1% Decrease Current Discount 1% IncreaseCommission's 2024 $ 240,301 $ 206,107 $ 177,095Net HIC OPEB Liability 2023 292,697 255,291 223,672HIC Plan OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to HIC Plan OPEB For the year ended June 30, 2025, the Commission recognized HIC Plan OPEB expense of $34,212. At June 30, 2025, the Commission reported deferred outflows of resources and deferred inflows of resources related to the Commissions HIC Plan from the following sources: Deferred Outflows Deferred Inflowsof Resources of ResourcesDifferences between expected and actual experience $ 21,929 $36,335Changes of assumptions 9,870 -Net difference between projected and actual earnings on HIC OPEB plan investments 1,539-Employer contributions subsequent to themeasurement date -48,304Total $ 80,103 $ 37,87457"