Liabilities

9. Liabilities
9.1 Employee Entitlements

	2003	2004
	$'000	$'000
Accrued salaries	1,080	.
Annual leave	3,347	3,360
Long service leave	6,473	6,833
Total	10,900	10,193

Current	5,020	4,105
Non-current	5,880	6,088
Total	10,900	10,193

9.2 Payables

	2003	2004
	$'000	$'000
Creditors	631	1,301
Accrued expenses	1,386	502
Total	2,017	1,803

Current	2,017	1,803
Non-current	.	.
Total	2,017	1,803

9.3 Other Liabilities

	2003	2004
	$'000	$'000
Revenue received in advance	3,420	450
Monies held in trust	13	13
Total	3,433	463

9.4 Schedule of Commitments
At the reporting date, the Department had entered into contracts for the commitments in the following areas:

	2003	2004
	$'000	$'000
Capital Commitments
Infrastructure - State Roads	57,658	56,672
Infrastructure - National Roads	9,365	10,103
Other Infrastructure	91	.
Total capital commitments	67,114	66,775

Lease Commitments
Operating leases	10,303	10,287
Total lease commitments	10,303	10,287

By Maturity
Operating lease commitments
One year or less	2,349	2,554
From one to five years	4,615	5,319
Over five years	3,339	2,414
Total operating lease commitments	10,303	10,287

NB: Commitments are shown as GST exclusive.

The majority of the Department’s leases are represented by land and building rental costs and vehicle lease costs. The total lease commitment for 2003-04 excludes local government and other executory costs where they are paid directly to a party other than the lessor. These costs are included elsewhere in the Department’s expenditures.

Contingent rental costs relate to land and building leases, and in the main comprise local government charges and the periodic escalation of leases by the Consumer Price Index. Since Contingent Rentals cannot be reliably determined, they have been excluded in the calculations of Total Lease Commitments.

The Department does not have any purchase rights flowing from the lease of the land and buildings. Some buildings have renewal options exercisable by the lessee. There are no building leases that have renewal rights exercisable at the sole discretion of the lessor.

The minimum lease payment for vehicles is based on the average age of the vehicle fleet and a standard lease period of 24 months.

9.5 Schedule of Unquantifiable Contingencies
At 30 June 2004 the following contingent liabilities exist:

A number of claims for limited access compensation;
A number of acquisitions for current road projects which are at various stages of settlement;
Contractual disputes which are not sufficiently clear or advanced to quantify; and
A number of claims relating to personal injury or damage caused to property (including vehicles) allegedly due to road works or road condition.
Due to the nature of the claims and the uncertainty as to the timing and quantum of potential settlement in each case, it is not possible to reliably measure these obligations in the Financial Statements.