On February 5, 2014, we entered into a ten year lease agreement for which the lease term begins upon completion of leasehold improvements. We expect the lease term and our occupancy to begin during August 2014. The lease includes two optional renewal periods of five years each. We capitalize construction in progress and record a corresponding long-term liability for a build-to-suit lease agreement under which we are considered the owner, for accounting purposes, during the construction period. The construction period began during the second quarter of 2014. We will be involved in the construction of structural improvements and take construction risk prior to commencement of the lease. Accordingly, we are considered the accounting owner during the construction period and we recognized building costs and a related long-term financing obligation once construction activities began during the second quarter of 2014. 

We are subject to certain routine legal proceedings, as well as demands and claims that arise in the normal course of our business. We make a provision for a liability relating to legal matters when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. These provisions are reviewed and adjusted to include the impacts of negotiations, estimated settlements, legal rulings, advice of legal counsel, and other information and events pertaining to a particular matter.