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OTHER CURRENT LIABILITIES | 12 Months Ended
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Dec. 31, 2024
Other Liabilities Disclosure [Abstract] |
OTHER CURRENT LIABILITIES | OTHER CURRENT LIABILITIES
(in thousands of $) | 2024 |  | 2023
Deferred and prepaid charter revenue | 23,671 |  |  | 31,961 |
EU ETS allowances payable | 10,063 |  |  | — |
Other items | 3,164 |  |  | 273 |
| 36,898 |  |  | 32,234 |
As described in Note 2: Accounting Policies, effective January 1, 2024, the Company became subject to the EU ETS, which applies to emissions from vessels performing voyages that originate, terminate, or occur within an EU port. Under the EU ETS, vessels are required to surrender EUAs, each of which entitles the holder to emit one metric ton of CO₂. As of December 31, 2024, the Company recorded $10.1 million as EU ETS allowances payable in respect of 2024 emissions due to be surrendered to the EU authorities in September 2025.

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