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IMPAIRMENT OF LONG-TERM ASSETS (Tables)

12 Months Ended

Dec. 31, 2013

IMPAIRMENT OF LONG-TERM ASSETS [Abstract]

Impairment of long-term assets

Impairment of long-term assets as at December 31, 2013, 2012 and 2011 are as follows:

(in thousands of $)	2013			2012			2011
FSRU conversion parts (see note 23)	500			500			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 SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 5

-Section CC

-Subsection 3



Reference 2: 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

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