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Recently Issued Accounting Standards Recently Issued Accounting Standards (Tables) | 6 Months Ended
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Jun. 30, 2018
New Accounting Pronouncements and Changes in Accounting Principles [Abstract] |
Schedule of New Accounting Pronouncements and Changes in Accounting Principles | The change in presentation for the six months ended June 30, 2018 is as follows:
| Six months ended June 30, 2017
(in thousands of $) | As previously reported | Adjustments decrease | As adjusted
Administrative expenses | 22,546 |  | (4,277 | ) | 18,269 |
The adoption changed how restricted cash is reported in the consolidated statements of cash flows as follows for the six months ended June 30, 2017:
|  | Six months ended June 30, 2017
(in thousands of $) | Cash flow line item | As previously reported | Adjustments decrease | As adjusted
OPERATING ACTIVITIES | Restricted cash and short-term deposits | (406 | ) | 406 |  | — |
INVESTING ACTIVITIES | Restricted cash and short-term deposits | (6,544 | ) | 6,544 |  | — |
FINANCING ACTIVITIES | Restricted cash and short-term deposits | (15,393 | ) | 15,393 |  | — |
As a result of the above changes, the following subtotals as retrospectively restated are as follows:
Net increase in cash, cash equivalents and restricted cash | 119,036 |  | 22,343 |  | 141,379 |
Cash, cash equivalents and restricted cash at beginning of period | 224,190 |  | 416,028 |  | 640,218 |
Cash, cash equivalents and restricted cash at end of period | 343,226 |  | 438,371 |  | 781,597 |

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