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IMPAIRMENT OF LONG-TERM ASSETS (Tables)

12 Months Ended

Dec. 31, 2012

IMPAIRMENT OF LONG-TERM ASSETS [Abstract]

Impairment of long-term assets

Impairment of long-term assets as at December 31, 2012, 2011 and 2010 are as follows:

(in thousands of $)	2012			2011			2010
Cost method investment (unlisted) (see note 22)	—			—			3,000
FSRU conversion parts (see note 23)	500			500			1,500
	500			500			4,500

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- Definition

Tabular disclosure for impairment of long-lived assets held and used by an entity which includes a description of the impaired long-lived asset and facts and circumstances leading to the impairment, aggregate amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired long-lived asset is reported.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 144

-Paragraph 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 5

-Section CC

-Subsection 3

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