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Assets and Liabilities Held-for-Sale (Tables)
 6 Months Ended
Jun. 30, 2016
Discontinued Operations and Disposal Groups [Abstract]  
Schedule of Assets and Liabilities Held-for-Sale
Assets and liabilities included in our consolidated balance sheet presented as held-for-sale are shown below:

(in thousands of $)
As of June 30, 2016

As of December 31, 2015

ASSETS
 
 
Current
 
 
Cash and cash equivalents
10,000

—

Restricted cash and short-term receivables
167

3,618

Trade accounts receivable
1,846

—

Other receivables, prepaid expenses and accrued income
345

217

Inventories
953

572

Total current assets
13,311

4,407

 
 
 
Non-current
 
 
Vessels and equipment, net
658,483

262,627

Newbuildings
31,839

—

Long-term debt due from a related party
3,000

—

Total non-current assets
693,322

262,627

Total assets (2)
706,633

267,034

 
 
 
LIABILITIES
 
 
Current
 
 
Current portion of long-term debt and short-term debt, net of deferred finance charge (1)
(20,032
)
(199,300
)
Trade accounts payable
(1,881
)
(844
)
Accrued expenses
(6,033
)
(1,019
)
Short-term amount due to a related party
—

(50
)
Total current liabilities
(27,946
)
(201,213
)
 
 
 
Non-current
 
 
Long-term debt, net of deferred finance charge (1)
(404,910
)
—

Total non-current liabilities
(404,910
)
—

Total liabilities (2)
(432,856
)
(201,213
)

(1) As of June 30, 2016, long-term debt contains $214.2 million (December 31, 2015: $199.3 million classified as short-term debt) that relates to long-term debt financing arrangements entered into by the CMBL lessor VIE in respect of the Golar Tundra. The debt facilities are denominated in USD, bear interest at LIBOR plus a margin and are repayable with a final balloon payment of $214.2 million. Although we have no control over the funding arrangements of the CMBL lessor VIE, as we consider ourselves the primary beneficiary of the VIE, we are required to consolidate these loan facilities into our financial results.
(2) We have classified all assets and liabilities as current on the consolidated balance sheets.