ALLOWANCE FOR EXPECTED CREDIT LOSSES (Tables)

6 Months Ended

Jun. 30, 2020

Credit Loss [Abstract]

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, 2020.

(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, 2019	—	—	—	—	—	—
Impact of the adoption of ASU 2016-13 on retained earnings (Note 1)	19	580	206	4,799	10	5,614
Change in allowance recorded in 'other financial items'	10	160	(138)	34	2	68
Balance at June 30, 2020	29	740	68	4,833	12	5,682