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VESSELS AND EQUIPMENT, NET (Tables)

6 Months Ended

Jun. 30, 2021

Property, Plant and Equipment [Abstract]

Schedule of movements of vessels and equipment

Movements in the six months ended June 30, 2021 are summarized as follows:

(in thousands of $)			Cost			Accumulated Depreciation			Vessels and Equipment, net
Balance at December 31, 2020			1,693,171			(452,473)			1,240,698
Depreciation			—			(39,908)			(39,908)
Capital improvements			12,623			—			12,623
Reclassification from investments in direct financing leases			355,635			—			355,635
Transfer to assets held for sale			(5,500)			—			(5,500)
Balance at June 30, 2021			2,055,929			(492,381)			1,563,548

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- Definition

Tabular disclosure of the cost, accumulated depreciation and net carrying values of vessels and equipment used in the normal course of business to generate operating revenue, excluding capital lease assets.

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