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Accounts receivable
 12 Months Ended
Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]  
Accounts receivable Accounts receivable
Accounts receivable break down as follows:
(€ million)December 31, 2022December 31, 2021December 31, 2020
Gross value8,537 7,705 7,633 
Allowances(113)(137)(142)
Carrying amount8,424 7,568 7,491 
The impact of allowances against accounts receivable in 2022 was a net amount of less than €1 million (versus a net expense of €12 million in 2021 and a net expense of €30 million in 2020).
The gross value of overdue receivables was €452 million as of December 31, 2022, versus €455 million as of December 31, 2021 and €549 million as of December 31, 2020.
Overdue accountsOverdue byOverdue byOverdue byOverdue byOverdue by
(€ million)gross value<1 month1 to 3 months3 to 6 months6 to 12 months> 12 months
December 31, 2022452 118 161 87 35 51 
December 31, 2021455 169 151 67 12 56 
December 31, 2020549 271 97 52 34 95 
Amounts overdue by more than one month relate mainly to public-sector customers.
Some Sanofi subsidiaries have assigned receivables to factoring companies or banks without recourse. The amount of receivables derecognized was €131 million as of December 31, 2022 (€3 million as of December 31, 2021 and €18 million as of December 31, 2020). The residual guarantees relating to such transfers were immaterial as of December 31, 2022.