b'Capital Region Airport Commission NOTES TO FINANCIAL STATEMENTS June 30, 2025 and 2024 Note 12.VIRGINIA LOCAL DISABILITY PROGRAM (VLDP) (continued) VLDP OPEB Liabilities, VLDP OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to VLDP OPEB:(continued) $41,021 and $37,491 reported as deferred outflows of resources related to the VLDP OPEB resulting from the Commissions contributions subsequent to the measurement date will be recognized as a reduction of the Net VLDP OPEB Liability in the fiscal year ending June 30, 2026 and June 30, 2025, respectively. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to the VLDP OPEB will be recognized in the VLDP OPEB expense in future reporting periods as follows: Year Ended June 30 2025 Year Ended June 30 20242026 $(2,268) 2025 $ ( 445)2027 (466) 2026 (1,491)2028 (867) 2027 1182029(1,211) 2028 ( 238)2030 (821) 2029 ( 538)Thereafter (4) Thereafter(652)Actuarial Assumptions The total VLDP OPEB liability for the VLDP was based on an actuarial valuation as of June 30, 2023, using the Entry Age Normal actuarial cost method and the following assumptions, applied to all periods included in the measurement and rolled forward to the measurement date of June 30, 2024. Inflation 2.50%Salary increases, including inflation 3.50%-5.35%Investment rate of return6.75%, net of program investment expenses,including inflation76'