ALLOWANCE FOR EXPECTED CREDIT LOSSES

12 Months Ended

Dec. 31, 2024

Credit Loss [Abstract]

ALLOWANCE FOR EXPECTED CREDIT LOSSES

ALLOWANCE FOR EXPECTED CREDIT LOSSES

The following table presents the impact of the allowance for expected credit losses on the Company's balance sheet line items for the year ended December 31, 2024.

(in thousands of $)	Trade receivables	Other receivables	Related Party receivables	Investment in sales-type leases and leaseback assets	Other long-term assets	Total
Balance as of December 31, 2022	260	904	30	192	1,880	3,266
Change in allowance recorded in 'other financial items'	(245)	(88)	(6)	(119)	—	(458)
Balance as of December 31, 2023	15	816	24	73	1,880	2,808
Change in allowance recorded in 'other financial items'	68	363	9	(37)	6	409
Balance as of December 31, 2024	83	1,179	33	36	1,886	3,217

The impact of the allowance for expected credit losses on the associates is disclosed in Note 18: Investment in Associated Companies.