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Fixed assets and assets held for sale (Tables) | 6 Months Ended
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Jun. 30, 2023
Fixed Assets And Assets Held For Sale |
Fixed assets and assets held for sale - Vessels, net and advances for vessels under construction (Table) | Fixed assets and assets held for sale - Vessels, net and advances for vessels under construction (Table)
| Vessel cost | Accumulated depreciation | Net book value
Balance as of January 1, 2023 | $ | 2,003,658 | $ | (221,761) | $ | 1,781,897
Vessel acquisitions |  | 545,889 |  | – |  | 545,889
Improvements |  | 16,665 |  | – |  | 16,665
Depreciation for the period |  | – |  | (39,561) |  | (39,561)
Impairment of vessel |  | (7,956) |  | – |  | (7,956)
Classification as asset held for sale |  | (45,007) |  | 23,667 |  | (21,340)
Balance as of June 30, 2023 | $ | 2,513,249 | $ | (237,655) | $ | 2,275,594
Fixed assets and assets held for sale - Assets held for sale (Table) | Fixed assets and assets held for sale - Assets held for sale (Table)
| Assets held for sale
Balance as at January 1, 2023 | $ | –
Vessel held for sale |  | 21,340
Inventories |  | 954
Balance as at June 30, 2023 | $ | 22,294

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- Definition Tabular disclosure of long lived assets held for sale. Disclosure may include the description of the facts and circumstances leading to the expected disposal, manner and timing of disposal, the carrying value of the assets held for sale, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 3 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3 + Details
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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1 + Details
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