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NOTE 11— OTHER POST -EMPLOYMENT BENEFITS (OPEB) PLAN (CONTINUED) <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 <br />Healthcare Trend Rate <br />9.00% decreasing to <br />OPEB healthcare trend rate 4.00% over 10 years <br />Healthcare Trend 1% Increase in <br />Rate Healthcare Trend Rate <br />10.00% decreasing to 1 1 .00% decreasing to <br />5.00% over 10 years 6.00% over 10 years <br />Total OPEB liability $ 552,328 $ 645,239 $ 757,279 <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 $92,437. As of year-end, the City <br />reported deferred outflows of resources and deferred inflows of resources related to OPEB from the <br />following sources: <br />Changes of assumptions <br />City contributions subsequent to the measurement date <br />Deferred Deferred <br />Outflows of Inflows of <br />Resources Resources <br />$ 17,479 $ <br />3,476 <br />Total $ 20,955 $ <br />A total of $3,476 reported as deferred outflows of resources related to OPEB resulting from city <br />contributions subsequent to the measurement date will be recognized as a reduction of the total OPEB <br />liability in the year ending December 31, 2019. Other amounts reported as deferred outflows of resources <br />and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: <br />Year Ending OPEB Expense <br />June 30, Amount <br />2019 $ 1,868 <br />2020 $ 1,868 <br />2021 $ 1,868 <br />2022 $ 1,868 <br />2023 $ 1,868 <br />Thereafter $ 8,139 <br />90 <br />