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DEFERRED CHARGES
12 Months Ended
Dec. 31, 2013
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
DEFERRED CHARGES
20.
DEFERRED CHARGES
 
(in thousands of $)
2013

 
2012

Debt arrangement fees
11,836

 
11,836

Accumulated amortization
(11,141
)
 
(10,600
)
 
695

 
1,236



Debt arrangement fees of $4.9 million relating to the credit facilities that were assumed by Frontline 2012 were written off during 2011 as loan interest expense.