Other Long-Term Liabilities

12 Months Ended

Dec. 31, 2016

Other Liabilities Disclosure [Abstract]

Other Long-Term Liabilities

OTHER LONG-TERM LIABILITIES

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

	December 31,
	2015		2016
Long-term capital lease obligations	$	4,212	$	5,080
Long-term finance lease obligations	1,736		2,439
Construction liabilities	378		714
Tax contingencies	932		1,395
Long-term deferred tax liabilities	407		392
Other	1,584		2,587
Total other long-term liabilities	$	9,249	$	12,607

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, 2016
Gross capital lease obligations	$	9,406
Less imputed interest	(329		)
Present value of net minimum lease payments	9,077
Less current portion of capital lease obligations	(3,997		)
Total long-term capital lease obligations	$	5,080

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, 2016
Gross finance lease obligations	$	3,233
Less imputed interest	(650		)
Present value of net minimum lease payments	2,583
Less current portion of finance lease obligations	(144		)
Total long-term finance lease obligations	$	2,439

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 reserves for tax contingencies, inclusive of accrued interest and penalties, for U.S. and foreign income taxes. These reserves primarily relate to transfer pricing, research and development credits, and state income taxes, and are presented net of offsetting deferred tax assets related to net operating losses and tax credits. See “Note 10—Income Taxes” for discussion of tax contingencies.