ACCRUED EXPENSES (Tables)

12 Months Ended

Dec. 31, 2017

Payables and Accruals [Abstract]

Accrued expenses

(in thousands of $)	2017	2016
Voyage expenses	20,918	13,527
Ship operating expenses	6,758	6,869
Administrative expenses	1,867	1,355
Interest expense	6,297	2,003
Taxes	739	1,671
Drydocking expenses	1,989	—
Other	241	734
	38,809	26,159