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ALLOWANCE FOR EXPECTED CREDIT LOSSES (Tables) | 6 Months Ended
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Jun. 30, 2021
Credit Loss [Abstract] |
Schedule Of Balance Sheet Items, Allowance for Credit Loss | The following table presents the impact of the allowance for expected credit losses on the Company's balance sheet line items for the six months ended June 30, 2021.
(in thousands of $) | Trade receivables | Other receivables | Related Party receivables | Investment in sales-type, direct financing leases and leaseback assets | Other long-term assets | Total
Balance at December 31, 2020 | 33 |  | 881 |  | 1,973 |  | 4,390 |  | 1,894 |  | 9,171 |
Reclassification to 'vessels and equipment, net' | — |  | — |  | — |  | (2,030) |  | — |  | (2,030) |
Change in allowance recorded in 'other financial items' | 40 |  | (68) |  | 680 |  | (1,368) |  | — |  | (716) |
Balance at June 30, 2021 | 73 |  | 813 |  | 2,653 |  | 992 |  | 1,894 |  | 6,425 |

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