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DEFERRED CHARGES (Tables) | 12 Months Ended
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Dec. 31, 2013
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
Components of other receivables, prepaid expenses and accrued income | The deferred charges are comprised of the following amounts:
(in thousands of $) | 2013 |  |  | 2012 |
Debt arrangement fees and other deferred financing charges | 27,845 |  |  | 6,335 |
Accumulated amortization | (3,361 | ) |  | (2,271 | )
| 24,484 |  |  | 4,064 |

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- Definition The entire disclosure of costs incurred to obtain or issue debt, the effects of refinancings, method of amortizing deferred financing costs and original issue discount, and classifications of debt on the balance sheet. + References No definition available. + Details
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