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OTHER CURRENT LIABILITIES (Tables)
12 Months Ended
Dec. 31, 2022
Other Liabilities, Current [Abstract]  
Components of other current liabilities
(in thousands of $)20222021
Day 1 gain deferred revenue - current portion (1) (note 24)
(12,783)(38,242)
Deferred revenue(6,080)(5,584)
Contract liability for other revenue (note 5)(4,177)— 
Demurrage cost (note 5)(1,608)— 
Current portion of operating lease liability (note 13)(1,328)(3,006)
MTM liability on TTF linked commodity swap derivatives (note 27)— (88)
Liability for UK tax leases (note 29)— (71,739)
MTM liability on interest rate swaps (note 27)— (17,300)
Other payables (2)
(1,469)(455)
Other current liabilities(27,445)(136,414)
(1) Current portion of Day 1 gain deferred on initial recognition of the oil and gas derivative instruments embedded in the LTA (note 7). As of December 31, 2022 and 2021, the Day 1 gain deferred revenue - current portion relating to FLNG Hilli’s oil and gas derivative instruments is $10.0 million and $2.8 million; $10.0 million and $28.3 million, respectively.
(2) Included in “Other payables” is $0.9 million for debt guarantee to CoolCo (note 28).