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SEGMENTAL INFORMATION (Restated) (Tables) | 12 Months Ended
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Dec. 31, 2015
Segment Reporting [Abstract] |
Segment reporting information |
(in thousands of $) | 2015 - Restated |  | 2014 - Restated |  | 2013 - Restated
| Vessel operations |  | LNG trading |  | FLNG* |  | Total |  |  | Vessel operations |  | LNG trading |  | FLNG* |  | Total |  |  | Vessel operations |  | LNG trading |  | Total |
Time and voyage charter revenues | 90,127 |  | — |  | — |  | 90,127 |  |  | 95,399 |  | — |  | — |  | 95,399 |  |  | 90,558 |  | — |  | 90,558 |
Vessel and other management fees | 12,547 |  | — |  | — |  | 12,547 |  |  | 10,756 |  | — |  | — |  | 10,756 |  |  | 9,270 |  | — |  | 9,270 |
Vessel and voyage operating expenses | (125,389 | ) | — |  | — |  | (125,389 | ) |  | (76,910 | ) | — |  | — |  | (76,910 | ) |  | (58,009 | ) | — |  | (58,009 | )
Administrative expenses | (28,657 | ) | — |  | (4,869 | ) | (33,526 | ) |  | (17,468 | ) | (64 | ) | (1,735 | ) | (19,267 | ) |  | (22,816 | ) | (136 | ) | (22,952 | )
Impairment of long-term assets | (1,957 | ) | — |  | — |  | (1,957 | ) |  | (500 | ) | — |  | — |  | (500 | ) |  | (500 | ) | — |  | (500 | )
Depreciation and amortization | (73,732 | ) | — |  | — |  | (73,732 | ) |  | (49,561 | ) | (250 | ) | — |  | (49,811 | ) |  | (36,562 | ) | (309 | ) | (36,871 | )
Other operating loss | — |  | — |  | — |  | — |  |  | (6,387 | ) | — |  | — |  | (6,387 | ) |  | — |  | — |  | — |
Other operating gains (losses) - LNG trade | — |  | — |  | — |  | — |  |  | — |  | 1,317 |  | — |  | 1,317 |  |  | — |  | — |  | — |
Gain on disposals to Golar Partners (including amortization of deferred gain) | 102,406 |  | — |  | — |  | 102,406 |  |  | 43,287 |  | — |  | — |  | 43,287 |  |  | 82,270 |  | — |  | 82,270 |
Impairment of vessel held-for-sale | (1,032 | ) | — |  | — |  | (1,032 | ) |  | — |  | — |  | — |  | — |  |  | — |  | — |  | — |
Loss on disposal of vessel | (5,824 | ) | — |  | — |  | (5,824 | ) |  | — |  | — |  | — |  | — |  |  | — |  | — |  | — |
Operating (loss) income | (31,511 | ) | — |  | (4,869 | ) | (36,380 | ) |  | (1,384 | ) | 1,003 |  | (1,735 | ) | (2,116 | ) |  | 64,211 |  | (445 | ) | 63,766 |
Total other non-operating income (expense) | (27 | ) |  |  | — |  | (27 | ) |  | (446 | ) | 718 |  | — |  | 272 |  |  | (2,482 | ) | — |  | (2,482 | )
Net financial (expenses) income | (174,619 | ) | — |  | — |  | (174,619 | ) |  | (87,600 | ) | (252 | ) | — |  | (87,852 | ) |  | 41,768 |  | — |  | 41,768 |
Income taxes | 3,053 |  | — |  | — |  | 3,053 |  |  | 1,114 |  | — |  | — |  | 1,114 |  |  | 3,404 |  | — |  | 3,404 |
Equity in net earnings (losses) of affiliates | 55,985 |  | — |  | — |  | 55,985 |  |  | 42,220 |  | — |  | — |  | 42,220 |  |  | 3,099 |  | — |  | 3,099 |
Net (loss) income | (147,119 | ) | — |  | (4,869 | ) | (151,988 | ) |  | (46,096 | ) | 1,469 |  | (1,735 | ) | (46,362 | ) |  | 110,000 |  | (445 | ) | 109,555 |
Non-controlling interests | (19,158 | ) | — |  | — |  | (19,158 | ) |  | (1,655 | ) | — |  | — |  | (1,655 | ) |  | — |  | — |  | — |
Net (loss) income attributable to Golar LNG Ltd | (166,277 | ) | — |  | (4,869 | ) | (171,146 | ) |  | (47,751 | ) | 1,469 |  | (1,735 | ) | (48,017 | ) |  | 110,000 |  | (445 | ) | 109,555 |
Total assets | 3,398,394 |  | — |  | 870,804 |  | 4,269,198 |  |  | 3,538,287 |  | 1,335 |  | 360,120 |  | 3,899,742 |  |  | 2,591,398 |  | 268 |  | 2,591,666 |
Investment in affiliates | 541,565 |  | — |  | — |  | 541,565 |  |  | 746,263 |  | — |  | — |  | 746,263 |  |  | 766,024 |  | — |  | 766,024 |
Capital expenditures | 565,777 |  | — |  | 111,572 |  | 677,349 |  |  | 1,202,901 |  | — |  | 313,645 |  | 1,516,546 |  |  | 734,155 |  | — |  | 734,155 |
* The Hilli conversion into a FLNG commenced in 2014. Therefore no comparative segmental information for the year ended December 31, 2013 was presented. We incurred FLNG project costs of $7.7 million for the year ended December 31, 2013. These were included in administrative expenses.
Revenue by major customer | In the years ended December 31, 2015, 2014 and 2013, revenues from the following customers accounted for over 10% of our consolidated time charter revenues:
(in thousands of $) | 2015 |  | 2014 |  | 2013
Nigeria LNG Ltd | 37,994 |  |  | 42 | % |  | — |  |  | — | % |  | — |  |  | — | %
Major commodity trading company | 16,167 |  |  | 18 | % |  | 15,761 |  |  | 17 | % |  | — |  |  | — | %
Major Japanese trading company | — |  |  | — | % |  | 55,975 |  |  | 59 | % |  | 47,744 |  |  | 53 | %
Gdf Suez Gas | — |  |  | — | % |  | — |  |  | — | % |  | 10,015 |  |  | 11 | %
Eni Spa | — |  |  | — | % |  | — |  |  | — | % |  | 8,912 |  |  | 10 | %
BG Group plc | — |  |  | — | % |  | — |  |  | — | % |  | 13,114 |  |  | 14 | %
Revenues and fixed assets with respect to geographical area | The following geographical data presents our revenues with respect only to our FSRUs, operating under long-term charters, at specific locations. LNG vessels operate on a worldwide basis and are not restricted to specific locations.
Revenues (in thousands of $) |  | 2015 |  |  | 2014 |  |  | 2013 |
Kuwait* |  | — |  |  | 4,182 |  |  | — |
* This relates to revenues from the Golar Igloo prior to her disposal to Golar Partners on March 28, 2014.

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