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ACCRUED EXPENSES
12 Months Ended
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.