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ALLOWANCE FOR EXPECTED CREDIT LOSSES (Tables)

6 Months Ended

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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Disclosure Of Allowance For Expected Credit Losses By Balance Sheet Items

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