| Non-hazardous | ||
| Deferred Outflows of Resources | Deferred Inflows of Resources | |
|---|---|---|
| Difference between expected and actual experience | $- | $352,459 |
| Change of assumptions | 567,433 | 20,400 |
| Changes in proportion and differences between employer contributions and proportionate shares of contributions | - | 333,416 |
| Differences between expected and actual investment earning on plan investments | - | 79,062 |
| 567,433 | 785,337 | |
| Contributions subsequent to the measurement date | 423,759 | - |
| Total | $991,192 | $785,337 |
Deferred outflows of resources resulting from employer contributions subsequent to the measurement date of $374,845, which include the implicit subsidy reported of $48,914, will be recognized as a reduction of net OPEB liability in the year ending June 30, 2020. 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:
2020 $ (18,267)
2021 (18,267)
2022 (18,267)
2023 (163,103)
$ (217,904)
Difference between expected and actual experience - 50,226
Change of assumptions 113,364 910
Changes in proportion and differences between employer contributions and proportionate share of plan contributions - 57,104
Differences between expected and actual investment earnings on plan investments - 49,145
Hazardous
Deferred Outflows of Resources Deferred Inflows of Resources
Contributions subsequent to the measurement date 7,807 -
Total $ 121,171 $ 157,385
113,364 157,385
46.