AMAZON COM INC | 2013 | FY | 3


OTHER LONG-TERM LIABILITIES
Our other long-term liabilities are summarized as follows (in millions):
 
 
 
December 31,
 
 
2013
 
2012
Long-term capital lease obligations
 
$
1,435

 
$
737

Long-term financing lease obligations
 
555

 
9

Construction liabilities
 
385

 
87

Tax contingencies
 
457

 
336

Long-term deferred tax liabilities
 
571

 
476

Other
 
839

 
632

 
 
$
4,242

 
$
2,277


Capital 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, 2013
Gross capital lease obligations
$
2,437

Less imputed interest
(47
)
Present value of net minimum lease payments
2,390

Less current portion of capital lease obligations
(955
)
Total long-term capital lease obligations
$
1,435


Financing Leases
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 financing leases. Long-term finance lease obligations are as follows (in millions):
 
December 31, 2013
Gross financing lease obligations
$
783

Less imputed interest
(200
)
Present value of net minimum lease payments
583

Less current portion of financing lease obligations
(28
)
Total long-term financing lease obligations
$
555


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.
Tax Contingencies
We have recorded tax reserves for tax contingencies, inclusive of accrued interest and penalties, of approximately $457 million as of December 31, 2013, and $336 million as of December 31, 2012, 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.

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