OTHER LONG-TERM LIABILITIES

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



	December 31,
	2017		2018
Long-term capital lease obligations	$	8,438	$	9,650
Long-term finance lease obligations	4,745		6,642
Construction liabilities	1,350		2,516
Tax contingencies	1,004		896
Long-term deferred tax liabilities	990		1,490
Other	4,448		6,019
Total other long-term liabilities	$	20,975	$	27,213

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, 2018
Gross capital lease obligations	$	17,952
Less imputed interest	(582		)
Present value of net minimum lease payments	17,370
Less current portion of capital lease obligations	(7,720		)
Total long-term capital lease obligations	$	9,650

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, 2018
Gross finance lease obligations	$	8,376
Less imputed interest	(1,323		)
Present value of net minimum lease payments	7,053
Less current portion of finance lease obligations	(411		)
Total long-term finance lease obligations	$	6,642

As disclosed in “Note 1 — Description of Business and Accounting Policies,” our accounting for build-to-suit and finance leases will change on January 1, 2019.

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. As disclosed in “Note 1 — Description of Business and Accounting Policies,” our accounting for build-to-suit and finance leases will change on January 1, 2019.

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 and state income taxes, and are presented net of offsetting deferred tax assets related to net operating losses and tax credits. See “Note 9 — Income Taxes” for discussion of tax contingencies.