Deferred outflows of resources resulting from employer contributions subsequent to the measurement date of $301,336, which include the implicit subsidy reported of $48,111, will be recognized as a reduction of net OPEB liability in the year ending June 30, 2019. The remainder of the deferred outflows and deferred inflows of resources are amortized over three to five years with remaining amortization as follows:
Year ending June 30:
2018 $ 168,525
2019 168,525
2020 168,525
2021 168,525
2022 1,885
| Deferred Outflows of Resources | Deferred Inflows of Resources | |
|---|---|---|
| Difference between expected and actual experience | $- | $ 413 |
| Change of assumptions | 35,865 | - |
| Changes in proportion and differences between employer contributions and proportionate share of plan contributions | - | 428 |
| Differences between expected and actual investment earning on plan investments | - | 10,302 |
| 35,865 | 11,143 | |
| Contributions subsequent to the measurement date | 12,520 | - |
| Total | $ 48,385 | $ 11,143 |
Deferred outflows of resources resulting from employer contributions subsequent to the measurement date of $12,452, which include the implicit subsidy reported of $68, will be recognized as a reduction of net OPEB liability in the year ending June 30, 2019. The remainder of the deferred outflows and deferred inflows of resources are amortized over three to five years with remaining amortization as follows:
Year ending June 30:
2018 $ 4,045
2019 4,045
2020 4,045
2021 4,045
2022 6,621
Thereafter 1,921
OPEB Plan Fiduciary Net Position: Detailed information about the KERS OPEB plans' fiduciary net position is available in the separately issued OPEB plan financial reports.
46.