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Accounts receivable | 12 Months Ended
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Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract] |
Accounts receivable | Accounts receivable Accounts receivable break down as follows:
(€ million) | December 31, 2023 | December 31, 2022 | December 31, 2021
Gross value | 8,528 |  | 8,537 |  | 7,705 |
Allowances | (95) |  | (113) |  | (137) |
Carrying amount | 8,433 |  | 8,424 |  | 7,568 |
The impact of allowances against accounts receivable in 2023 was a net expense of €8 million (versus a net amount of less than €1 million in 2022 and a net expense of €12 million in 2021). The gross value of overdue receivables was €689 million as of December 31, 2023, versus €452 million as of December 31, 2022 and €455 million as of December 31, 2021.
| Overdue accounts | Overdue by | Overdue by | Overdue by | Overdue by | Overdue by
(€ million) | gross value | <1 month | 1 to 3 months | 3 to 6 months | 6 to 12 months | > 12 months
December 31, 2023 | 689 |  | 269 |  | 154 |  | 123 |  | 62 |  | 81 |
December 31, 2022 | 452 |  | 118 |  | 161 |  | 87 |  | 35 |  | 51 |
December 31, 2021 | 455 |  | 169 |  | 151 |  | 67 |  | 12 |  | 56 |
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 €761 million as of December 31, 2023 (€131 million as of December 31, 2022 and €3 million as of December 31, 2021). The residual guarantees relating to such transfers were immaterial as of December 31, 2023.

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