Property, Plant and Equipment

9 Months Ended

Sep. 30, 2016

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment consists of LNG terminal costs and fixed assets, as follows (in thousands):

	September 30,			December 31,
	2016			2015
LNG terminal costs
LNG terminal	$	7,976,532		$	2,478,036
LNG terminal construction-in-process	6,303,397			9,859,836
LNG site and related costs, net	129			135
Accumulated depreciation	(497,097		)	(411,907		)
Total LNG terminal costs, net	13,782,961			11,926,100
Fixed assets
Computer and office equipment	1,451			1,126
Furniture and fixtures	1,667			1,375
Computer software	4,498			4,238
Machinery and equipment	1,973			1,906
Vehicles	3,124			2,081
Other	99			93
Accumulated depreciation	(7,116		)	(5,317		)
Total fixed assets, net	5,696			5,502
Property, plant and equipment, net	$	13,788,657		$	11,931,602

During the three and nine months ended September 30, 2016, we realized offsets to LNG terminal costs of $58.7 million and $201.0 million, respectively, that were related to the sale of commissioning cargoes because these amounts were earned prior to the start of commercial operations, during the testing phase for the construction of Trains 1 and 2 of the Liquefaction Project.