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Significant accounting policies and recent accounting pronouncements (Tables)

6 Months Ended

Jun. 30, 2018

Disaggregation of revenue

	Six Months Ended June 30, 2018
Time charters	$	152,079
Voyage charters		99,029
Pool revenues		2,553
	$	253,661

Cumulative effect of changes

Impact of the adoption of ASC 606

	December 31, 2017			Effect of Adoption of ASC 606			January 1, 2018
Assets
Trade accounts receivable	$	18,521		$	(2,383)		$	16,138
Other current assets		5,157			1,660			6,817
Liabilities
Deferred revenue		7,229			(1,137)			8,366
Accrued liabilities		10,521			3			10,518
Stockholders' Equity
Accumulated deficit		(1,036,303)			(1,857)			(1,038,160)

Income Statement Location

Impact of the adoption of ASC 606

	For the six months ended June 30, 2018
		As Reported		Balances without Adoption of ASC 606					Effect of Change
Voyage revenues	$	253,661		$	253,922			$	(261)
Voyage expenses		42,586			42,722				136
Charter-in hire expenses		40,763			42,173				1,410
Net income/(loss)		20,628			19,343				1,285
Earnings/(Loss) per share, basic	$	0.32		$	0.30			$	0.02
Earnings/(Loss) per share, diluted	$	0.32		$	0.30			$	0.02

Balance Sheet Location

Impact of the adoption of ASC 606

	As of June 30, 2018
	As Reported			Balances without Adoption of ASC 606			Effect of Change
Assets
Trade accounts receivable	$	24,708		$	27,212		$	(2,504)
Other current assets		5,638			3,098			2,540
Liabilities
Deferred revenue		6,523			5,231			(1,292)
Accrued liabilities		11,475			11,495			20

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Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-URI http://asc.fasb.org/topic&trid=2122394

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