b'Capital Region Airport Commission NOTES TO FINANCIAL STATEMENTS June 30, 2025 and 2024 Note 11.LINE OF DUTY ACT (LODA) PROGRAM(continued) Contributions (continued)LODA OPEB Liabilities, LODA OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to the LODA OPEB At June 30, 2025 and June 30, 2024, the entity reported a liability of $758,459 and $803,322, respectively for its proportionate share of the Net LODA OPEB Liability. The Net LODA OPEB Liability was measured as of June 30, 2024 and June 30, 2023. The total LODA OPEB liability used to calculate the June 30, 2024 Net LODA OPEB Liability was determined by an actuarial valuation as of June 30, 2023 and rolled forward to the measurement date of June 30, 2024. The entitys proportion of the Net LODA OPEB Liability was based on the entitys actuarially determined pay-as-you-go employer contributions to the LODA OPEB planfortheyearsendedJune30,2024andJune30,2023relativetothetotaloftheactuarially determined pay-as-you-go employer contributions for all participating employers. At June 30, 2024, the entitys proportion was .19272% as compared to .20040% at June 30, 2023 and .19410% at June 30, 2022. For the years ended June 30, 2025 and June 30, 2024, the entity recognized LODA OPEB expense of $77,874and$93,507,respectively.Sincetherewasachangeinproportionatesharebetween measurement dates, a portion of the LODA OPEB expense was related to deferred amounts from changes in proportion. At June 30, 2025, the entity reported deferred outflows of resources and deferred inflows of resources related to the LODA OPEB from the following sources: Deferred Outflows Deferred Inflowsof Resources of ResourcesDifferences between expected and actual experience $26,390 $ 185,269Net difference between projected and actual earnings on LODA OPEB program investments 2,507-Change in assumptions139,815 152,757Change in proportionate share66,610 194,283Employer contributions subsequent to themeasurement date38,570-Total $271,385 $ 534,81668'