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NOTE 12—OTHER POST-EMPLOYMENT BENEFITS (OPEB)PLAN(CONTINUED) <br /> H. Total OPEB Liability Sensitivity to Discount and Health-Care Cost Trend Rate Changes <br /> The following presents the total OPEB liability of the City, as well as what the City's total OPEB liability <br /> would be if it were calculated using a discount rate that is 1 percentage point lower or 1 percentage point <br /> higher than the current discount rate: <br /> 1% Decrease in Discount 1% Increase in <br /> Discount Rate Rate Discount Rate <br /> OPEB discount rate 1.12% 2.12% 3.12% <br /> Total OPEB liability $ 607,564 $ 563,334 $ 520,267 <br /> The following presents the total OPEB liability of the City, as well as what the City's total OPEB liability <br /> would be if it were calculated using healthcare cost trend rates that are 1 percentage point lower or 1 <br /> percentage point higher than the current healthcare cost trend rates: <br /> 1%Decrease in Healthcare Cost Trend 1%Increase in <br /> Healthcare Cost Trend Rate Rate Healthcare Cost Trend Rate <br /> 6.33%decreasing to 4.00% 7.33%decreasing to 8.33%decreasing to 6.00% <br /> OPEB healthcare trend rate over 10 years 5.00%over 10 years over 10 years <br /> Total OPEB liability $ 478,490 $ 563,334 $ 666,845 <br /> I. OPEB Expense and Related Deferred Outflow of Resources and Deferred Inflows of Resources <br /> For the current year ended, the City recognized OPEB expense of $52,640. As of year-end, the City <br /> reported deferred outflows of resources and deferred inflows of resources related to OPEB from the <br /> following sources: <br /> Deferred Deferred <br /> Outflows of Inflows of <br /> Resources Resources <br /> Differences between expected and actual experience $ 5,682 $ 295,829 <br /> Changes of assumptions 68,181 29,429 <br /> City contributions subsequent to the measurement date 13,939 - <br /> Total $ 87,802 $ 325,258 <br /> 91 <br />