At-risk rules limit the amount of a business loss you may deduct in any given tax year. You may only deduct up to the amount of your investment in an activity that you stand to lose (have at risk). If a loss exceeds your at-risk investment, the excess is a suspended loss and may be carried to future years indefinitely and deducted when there is sufficient at-risk basis to absorb the loss.
Passive activity rules restrict the deduction of passive activity losses. You may only deduct passive losses from passive income.
Rental real estate is a passive activity (for most investors), so you would indicate that the carry forward is a passive loss on your 2002 return. It is not being carried forward due to the At Risk rules.
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