Note 12. Liabilities
The Department's liabilities are classified as covered by budgetary resources or not covered by budgetary resources. Liabilities not covered by budgetary resources result from the receipt of goods and services, or occurrence of eligible events in the current or prior periods, for which revenue or other funds to pay the liabilities have not been made available through appropriations or current earnings of the Department. The major liabilities in this category include assessments from international organizations, unfunded actuarial liability for FSRDF, future workers' compensation benefits, capital leases, and accrued annual leave. Liabilities not covered by budgetary resources at September 30, 2003 and 2002, are summarized below (Dollars in Thousands).
|Intragovernmental Liabilities -|
|$ —||$ —|
|Total Intragovernmental Liabilities||$ 17,961||$ 17,966|
|Foreign Service Retirement Actuarial Liability||653,804||324,776|
|Liability to International Organizations||919,428||1,065,172|
|Capital Lease Liability||85,985||92,010|
|Funds Held in Trust||13,322||13,592|
|Federal Employees' Compensation Act Benefits||61,628||56,259|
|Accrued Annual Leave||198,864||180,926|
|Other Liabilities|| 5,228
|Total Liabilities not Covered by Budgetary Resources||$1,956,220
Other Liabilities at September 30, 2003 and 2002 were $511.7 million and $563.5 million, respectively, and consist primarily of accrued employee benefits.