OTHER NON-CURRENT ASSETS (Tables)

Other non-current assets consist of the following:



(US$ in millions)	September 30, 2017		December 31, 2016
Recoverable taxes, net ⁽¹⁾	$	142	$	139
Judicial deposits⁽¹⁾	143		129
Other long-term receivables	13		23
Income taxes receivable⁽¹⁾	294		261
Long-term investments	63		54
Affiliate loans receivable	26		25
Long-term receivables from farmers in Brazil, net ⁽¹⁾	148		133
Other	186		163
Total	$	1,015	$	927


(1)	These non-current assets arise primarily from Bunge’s Brazilian operations and their realization could take several years.

The table below summarizes Bunge’s recorded investment in long-term receivables from farmers in Brazil and the related allowance amounts.



	September 30, 2017				December 31, 2016
(US$ in millions)	Recorded Investment		Allowance		Recorded Investment		Allowance
For which an allowance has been provided:
Legal collection process ⁽¹⁾	$	102	$	87	$	84	$	78
Renegotiated amounts ⁽²⁾	27		24		36		31
For which no allowance has been provided:
Legal collection process⁽¹⁾	77		—		60		—
Renegotiated amounts⁽²⁾	21		—		16		—
Other long-term receivables	32		—		46		—
Total	$	259	$	111	$	242	$	109


(1)	All amounts in legal process are considered past due upon initiation of legal action.


(2)	All renegotiated amounts are current on repayment terms.

The table below summarizes the activity in the allowance for doubtful accounts related to long-term receivables from farmers in Brazil.



	Three Months Ended September 30,						Nine Months Ended September 30,
(US$ in millions)	2017			2016			2017			2016
Beginning balance	$	109		$	111		$	109		$	100
Bad debt provisions	—			—			10			1
Recoveries	(3		)	(2		)	(11		)	(11		)
Transfers	—			1			—			1
Foreign exchange translation	5			(1		)	3			18
Ending balance	$	111		$	109		$	111		$	109