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ACCRUED EXPENSES
 12 Months Ended
Dec. 31, 2016
Payables and Accruals [Abstract]  
ACCRUED EXPENSES
23.
ACCRUED EXPENSES

(in thousands of $)
2016

 
2015

Vessel operating and drydocking expenses
6,080

 
5,003

Administrative expenses
8,814

 
11,460

Interest expense
59,248

 
36,870

Provision for taxes
939

 
—

 
75,081

 
53,333



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 expenses related accruals are comprised of general overhead, including personnel costs, legal and professional fees, costs associated with project development, property costs and other general expenses.