text: straight-line basis over the estimated useful lives of the assets. We account for 
  construction projects in accordance with Statement of Financial Accounting 
  Standards No. 67, “Accounting for Costs and Initial Rental Operations of Real 
  Estate Projects”. When we construct assets, we capitalize direct costs of the project, 
  including fees paid to architects and contractors, property taxes, and certain costs of 
  our design and construction subsidiary, MGM MIRAGE Design Group. 