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DEFERRED CHARGES (Tables)
 12 Months Ended
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