U.S. Department of State Fiscal Year 2019 Agency Financial Report

7  O ther A ssets The Department’s Other Assets as of September 30, 2019 and 2018, are summarized below (dollars in millions) . Other Assets 2019 2018 Intragovernmental: Other Advances and Prepayments $ 1,235 $ 1,327 Non-Intragovernmental: Salary Advances 6 8 Travel Advances 15 15 Other Advances and Prepayments 971 1,053 Inventory 15 17 Total Other Assets $ 2,242 $ 2,420 The Department’s Other Assets are primarily comprised of advances and prepayments as described in Note 1.H. The majority of Intragovernmental Assets are prepayments to USAID in support of the Global Health and Child Survival program and the Defense Security Cooperation Agency in support of Peacekeeping Operations and the Pakistan Counterinsurgency Capability programs. The Non-Intragovernmental Advances are predominantly prepayments to grantees in support of the Global Health and Child Survival program. Other Non-Intragovernmental Advances include prepayments for the Overseas Buildings Operations real property rent and acquisitions.  8  O ther L iabilities The Department’s Other Liabilities at September 30, 2019 and 2018, are summarized below (dollars in millions) . 2019 2018 Current Non-Current Total Current Non-Current Total Intragovernmental Deferred Revenue $ 277 $ — $ 277 $ 239 $ — $ 239 Custodial Liability 8 — 8 24 — 24 Other Liabilities 34 23 57 15 23 38 Total Intragovernmental 319 23 342 278 23 301 Federal Employees Compensation Act Benefits 91 — 91 93 — 93 Capital Lease Liability 12 52 64 13 60 73 Accrued Salaries Payable 230 — 230 261 — 261 Contingent Liability — 25 25 — 8 8 Pension Benefits Payable 66 — 66 64 — 64 Accrued Annual Leave — 418 418 — 395 395 Environmental Liability — 54 54 — 96 96 Other Liabilities 731 60 791 670 — 670 Deferred Revenues 68 — 68 62 — 62 Subtotal 1,198 609 1,807 1,163 559 1,722 Total Other Liabilities $ 1,517 $ 632 $ 2,149 $ 1,441 $ 582 $ 2,023 Environmental Liability Associated with Asbestos Cleanup and Other The Department has estimated both friable, $6 million, and nonfriable, $47 million, asbestos-related cleanup costs and recognized a liability and related expense for those costs that are both probable and reasonably estimable as of September 30, 2019, consistent with the current guidance in the Statement of Federal Financial Accounting Standards (SFFAS) No. 5, Accounting for Liabilities of the Federal Government ; SFFAS No. 6, Accounting for Property, Plant, and Equipment, Chapter 4: Cleanup Costs ; and Technical Release (TR) 2, Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government . The remaining $1 million in environmental liability is non-asbestos related cleanup costs for lead based paint. 84 | U nited S tates D epartment of S tate 2019 A gency F inancial R eport FINANCIAL SECTION | NOTES TO THE PRINCIPAL FINANCIAL STATEMENTS

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