OTHER LONG-TERM LIABILITIES

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



	December 31,
	2015		2014
Long-term capital lease obligations	$	4,212	$	3,026
Long-term finance lease obligations	1,736		1,198
Construction liabilities	378		467
Tax contingencies	932		510
Long-term deferred tax liabilities	1,084		1,021
Other	1,584		1,188
Total other long-term liabilities	$	9,926	$	7,410

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, 2015
Gross capital lease obligations	$	7,452
Less imputed interest	(213		)
Present value of net minimum lease payments	7,239
Less current portion of capital lease obligations	(3,027		)
Total long-term capital lease obligations	$	4,212

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, 2015
Gross finance lease obligations	$	2,390
Less imputed interest	(555		)
Present value of net minimum lease payments	1,835
Less current portion of finance lease obligations	(99		)
Total long-term finance lease obligations	$	1,736

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 10—Income Taxes” for discussion of tax contingencies.