OTHER LONG-TERM LIABILITIES

Our other long-term liabilities are summarized as follows (in millions):



	December 31,
	2014		2013
Long-term capital lease obligations	$	3,026	$	1,435
Long-term finance lease obligations	1,198		555
Construction liabilities	467		385
Tax contingencies	510		457
Long-term deferred tax liabilities	1,021		571
Other	1,188		839
Total other long-term liabilities	$	7,410	$	4,242

Capital and Finance Leases

Certain of our equipment, primarily related to technology infrastructure, and buildings have been acquired under capital leases. Long-term capital lease obligations are as follows (in millions):



	December 31, 2014
Gross capital lease obligations	$	5,182
Less imputed interest	(143		)
Present value of net minimum lease payments	5,039
Less current portion of capital lease obligations	(2,013		)
Total long-term capital lease obligations	$	3,026

We continue to be the deemed owner after occupancy of certain facilities that were constructed as build-to-suit lease arrangements and previously reflected as “Construction liabilities.” As such, these arrangements are accounted for as finance leases. Long-term finance lease obligations are as follows (in millions):



	December 31, 2014
Gross finance lease obligations	$	1,629
Less imputed interest	(364		)
Present value of net minimum lease payments	1,265
Less current portion of finance lease obligations	(67		)
Total long-term finance lease obligations	$	1,198

Construction Liabilities

We capitalize construction in progress and record a corresponding long-term liability for build-to-suit lease agreements where we are considered the owner during the construction period for accounting purposes. These liabilities primarily relate to our corporate buildings and fulfillment, sortation, delivery, and data centers.

Tax Contingencies

We have recorded tax reserves for tax contingencies, inclusive of accrued interest and penalties, for U.S. and foreign income taxes. These contingencies primarily relate to transfer pricing, state income taxes, and research and development credits. See “Note 11—Income Taxes” for discussion of tax contingencies.