Seattle City Light 2016 ANNUAL REPORT | Audited Financial Statements 59 THE CITY OF SEATTLE—CITY LIGHT DEPARTMENT NOTES TO FINANCIAL STATEMENTS AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 - 59 - ($ in millions) 2016 2015 Deferred outflows of resources Differences between expected and actual experience 0.4 $ - $ Net difference between projected and actual earnings 38.9 8.5 Contributions made subsequent to measurement date 25.3 24.9 Total deferred outflows of resources 64.6 $ 33.4 $ Deferred inflows of resources Differences between employer contributions and proportionate share of contributions 0.8 $ - $ Total deferred inflows of resources 0.8 $ - $ December 31 Department contributions made in 2016 in the amount of $25.3 million are reported as deferred outflows of resources and will be recognized as a reduction of the net pension liability in the year ended December 31, 2017. These contributions along with the net difference between projected and actual earnings reported as deferred outflows of resources will be recognized as pension expense in the future as shown in the following table. Note that additional future deferred outflows and inflows of resources may impact these amounts. Year Ending December 31 Amortization ($ in millions) 2017 35.5 $ 2018 10.2 2019 10.1 2020 8.0 2021 - Thereafter - Total 63.8 $ 13. OTHER POSTEMPLOYMENT BENEFITS Health care plans for active and retired employees are administered by the City of Seattle as single- employer defined benefit public employee health care plans. Employees retiring under the City may continue their health insurance coverage under the City’s health insurance plans for active employees. When a retired participant dies, the spouse remains fully covered until age 65 and covered by the Medicare supplement plan thereafter. Employees that retire with disability retirement under the City may continue their health coverage through the City with same coverage provisions as other retirees. Eligible retirees self-pay 100 percent of the premium based on blended rates which were established by including the experience of retirees with the experience of active employees for underwriting purposes. The City provides an implicit subsidy of the post-retirement health insurance costs and funds the subsidy on a pay-as-you-go basis. The postemployment benefit provisions are