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Merchant Cash Advances, Loans and Related Receivables (Tables) | 12 Months Ended
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Dec. 31, 2019
Receivables [Abstract] |
Schedule of Merchant Cash Advances, Loans and Related Receivables |
| December 31, 2020 $ |  | December 31, 2019 $ |  | January 1, 2019 $
Unbilled revenues, net | 50,073 |  |  | 31,629 |  |  | 12,653 |
Indirect taxes receivable | 45,961 |  |  | 36,821 |  |  | 3,774 |
Trade receivables, net | 13,449 |  |  | 9,660 |  |  | 11,191 |
Accrued interest | 7,563 |  |  | 5,754 |  |  | 5,109 |
Other receivables | 3,706 |  |  | 6,665 |  |  | 8,620 |
| 120,752 |  |  | 90,529 |  |  | 41,347 |
Activity in the allowance for credit losses was as follows:
| Years ended
| December 31, 2020 $ |  | December 31, 2019 $
Balance, beginning of the year | 2,894 |  |  | 1,023 |
Provision for credit losses related to uncollectible receivables (1) | 6,793 |  |  | 2,836 |
Write-offs | (3,646) |  |  | (965) |
Balance, end of the year | 6,041 |  |  | 2,894 |
(1) The provision for the year ended December 31, 2020 includes expected losses as a result of macroeconomic factors, including the impact of COVID-19.
| December 31, 2020 |  | December 31, 2019 |  | January 1, 2019
| $ |  | $ |  | $
Merchant cash advances receivable, gross | 218,840 |  |  | 131,227 |  |  | 77,653 |
Related receivables(1) | 819 |  |  | 3,179 |  |  | 4,482 |
Allowance for credit losses related to uncollectible merchant cash advances receivable | (15,816) |  |  | (10,420) |  |  | (6,249) |
Loans receivable, gross | 43,644 |  |  | 28,547 |  |  | 16,959 |
Allowance for credit losses related to uncollectible loans receivable | (2,764) |  |  | (2,361) |  |  | (972) |
Merchant cash advances, loans and related receivables, net | 244,723 |  |  | 150,172 |  |  | 91,873 |
(1) Presentation of related receivables represents a comparative figure reclassification referenced in note 25. The following table summarizes the activities of the Company’s allowance for credit losses related to uncollectible merchant cash advances and loans receivable:
| Years ended |  |
| December 31, 2020 |  | December 31, 2019 |  |  |  |
| $ |  | $ |  |  |  |
Allowance, beginning of the year | 12,781 |  |  | 7,221 |  |  |  |  |
Provision for credit losses related to uncollectible merchant cash advances receivable(2) | 13,896 |  |  | 11,954 |  |  |  |  |
Merchant cash advances receivable charged off, net of recoveries | (8,500) |  |  | (7,783) |  |  |  |  |
Provision for credit losses related to uncollectible loans receivable(2) | 1,915 |  |  | 2,655 |  |  |  |  |
Loans receivable charged off, net of recoveries | (1,512) |  |  | (1,266) |  |  |  |  |
Allowance, end of the year | 18,580 |  |  | 12,781 |  |  |  |  |
Related receivables(1) | (819) |  |  | (3,179) |  |  |  |  |
Allowance, net of related receivables | 17,761 |  |  | 9,602 |  |  |  |  |
(1) Presentation of related receivables represents a comparative figure reclassification referenced in note 25. (2) The provision for the year ended December 31, 2020 includes expected losses as a result of macroeconomic factors, including the impact of COVID-19.

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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