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ACCOUNTS PAYABLE AND ACCRUED EXPENSES | 9 Months Ended
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Sep. 30, 2019
ACCOUNTS PAYABLE AND ACCRUED EXPENSES. |
ACCOUNTS PAYABLE AND ACCRUED EXPENSES | 11 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consist of the following:
|  | September 30, |  | December 31, |
|  | 2019 |  | 2018 |
Accounts payable |  | $ | 20,830 |  | $ | 15,110 |
Accrued general and administrative expenses |  |  | 3,120 |  |  | 4,298 |
Accrued vessel operating expenses |  |  | 17,195 |  |  | 9,735 |
Total accounts payable and accrued expenses |  | $ | 41,145 |  | $ | 29,143 |

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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