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Merchant Cash Advances and Loans Receivable | 12 Months Ended
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Dec. 31, 2018
Receivables [Abstract] |
Merchant Cash Advances and Loans Receivable | Trade and Other Receivables
| December 31, 2018 $ |  | December 31, 2017 $ |  | December 31, 2016 $
Unbilled revenues | 12,653 |  |  | 7,616 |  | 2,293 |
Trade receivables | 11,191 |  |  | 7,073 |  | 2,818 |
Accrued interest | 5,109 |  | 2,015 |  | 896
Leasehold incentives receivable | 4,411 |  |  | 1,607 |  | 1,452 |
Other receivables | 7,983 |  |  | 3,628 |  | 2,140 |
| 41,347 |  |  | 21,939 |  | 9,599 |
Unbilled revenues represent amounts not yet billed to merchants related to subscription fees for Plus merchants, transaction fees and shipping charges, as at the Consolidated Balance Sheet date. The allowance for doubtful accounts reflects our best estimate of probable losses inherent in our unbilled revenues and trade receivables accounts. The Company determined the allowance based on historical experience and other currently available evidence. Activity in the allowance for doubtful accounts was as follows:
| Years ended
| December 31, 2018 $ |  | December 31, 2017 $
Balance, beginning of the year | 1,642 |  |  | 113 |
Provision for uncollectible receivables | 1,355 |  |  | 1,529 |
Write-offs | (1,974 | ) |  | — |
Balance, end of the year | 1,023 |  |  | 1,642 |
Merchant Cash Advances and Loans Receivable
| December 31, 2018 |  | December 31, 2017 |  | December 31, 2016
| $ |  | $ |  | $
Merchant cash advances and loans receivable, gross | 94,612 |  |  | 49,143 |  |  | 12,924 |
Allowance for uncollectible merchant cash advances and loans receivable | (2,739 | ) |  | (2,042 | ) |  | (1,028 | )
Merchant cash advances and loans receivable, net | 91,873 |  |  | 47,101 |  |  | 11,896 |
The following table summarizes the activities of the Company’s allowance for uncollectible merchant cash advances and loans receivable:
| Years ended
| December 31, 2018 |  | December 31, 2017
| $ |  | $
Balance, beginning of the year | 2,042 |  |  | 1,028 |
Provision for uncollectible merchant cash advances and loans receivable | 5,922 |  |  | 2,606 |
Merchant cash advances and loans receivable charged off, net of recoveries | (5,225 | ) |  | (1,592 | )
Balance, end of the year | 2,739 |  |  | 2,042 |

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5074-111524 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(5)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5162-111524 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5066-111524 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(6)) -URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996 + Details
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