Note 7—OTHER LONG-TERM LIABILITIES

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


	December 31,
	2012		2011
Long-term capital lease obligations	$	737	$	598
Long-term financing lease obligations (1)		9		562
Construction liabilities		87		59
Tax contingencies		336		266
Other (2)		1,108		885

	$	2,277	$	2,370

(1)	Long-term financing lease obligations related to our corporate headquarters leases are no longer included as we acquired the associated land and buildings in December 2012. See “Note 3 – Property and Equipment.”

(2)	Primarily includes long-term deferred tax liabilities.

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, 2012
Gross capital lease obligations	$	1,342
Less imputed interest		(50	)

Present value of net minimum lease payments		1,292
Less current portion of capital lease obligation		(555	)

Total long-term capital lease obligations	$	737

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 $336 million as of December 31, 2012, and $266 million as of December 31, 2011, 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.

The remainder of our long-term liabilities primarily includes deferred tax liabilities, unearned revenue, asset retirement obligations, and deferred rental liabilities.