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ACCRUED EXPENSES | 12 Months Ended
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Dec. 31, 2013
Payables and Accruals [Abstract] |
ACCRUED EXPENSES |
24. | ACCRUED EXPENSES
(in thousands of $) | 2013 |  |  | 2012 |
Vessel operating and drydocking expenses | 6,890 |  |  | 8,248 |
Administrative expenses | 6,105 |  |  | 8,070 |
Interest expense | 9,792 |  |  | 3,094 |
Provision for taxes | — |  |  | 1,001 |
| 22,787 |  |  | 20,413 |
Vessel operating and drydocking expense related accruals are composed of vessel operating expenses including direct vessel operating costs associated with operating a vessel, such as crew wages, vessel supplies, routine repairs, maintenance, drydocking, lubricating oils, insurances and management fees for the provision of commercial and technical management services. Administrative expense related accruals are composed of general overhead, including personnel costs, legal and professional fees, costs associated with project development, property costs and other general expenses.

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- Definition The entire disclosure for accrued expenses at the end of the reporting period. + References No definition available. + Details
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