Other Long-Term Liabilities

12 Months Ended

Dec. 31, 2017

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,
	2016		2017
Long-term capital lease obligations	$	5,080	$	8,438
Long-term finance lease obligations	2,439		4,745
Construction liabilities	714		1,350
Tax contingencies	1,395		1,004
Long-term deferred tax liabilities	392		990
Other	2,587		4,448
Total other long-term liabilities	$	12,607	$	20,975

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, 2017
Gross capital lease obligations	$	14,811
Less imputed interest	(534		)
Present value of net minimum lease payments	14,277
Less current portion of capital lease obligations	(5,839		)
Total long-term capital lease obligations	$	8,438

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, 2017
Gross finance lease obligations	$	6,265
Less imputed interest	(1,238		)
Present value of net minimum lease payments	5,027
Less current portion of finance lease obligations	(282		)
Total long-term finance lease obligations	$	4,745

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.