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Assets and Liabilities Held-for-Sale (Tables)
 9 Months Ended
Sep. 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 September 30, 2016

As of December 31, 2015

ASSETS
 
 
Current
 
 
Restricted cash and short-term receivables
1,897

3,618

Other receivables, prepaid expenses and accrued income
314

217

Inventories
332

572

Total current assets
2,543

4,407

 
 
 
Non-current
 
 
Vessels and equipment, net
270,628

262,627

Other long term assets
149

—

Total non-current assets
270,777

262,627

Total assets (2)
273,320

267,034

 
 
 
LIABILITIES
 
 
Current
 
 
Current portion of long-term debt and short-term debt, net of deferred finance charge (1)
—

(199,300
)
Trade accounts payable
(379
)
(844
)
Accrued expenses
(3,981
)
(1,019
)
Short-term amount due to a related party
—

(50
)
Total current liabilities
(4,360
)
(201,213
)
 
 
 
Non-current
 
 
Long-term debt, net of deferred finance charge (1)
(210,545
)
—

Total non-current liabilities
(210,545
)
—

Total liabilities (2)
(214,905
)
(201,213
)

(1) As of September 30, 2016, long-term debt contains $210.5 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 $210.5 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.