5. Accounts receivable from subscribers, distributors, recoverable taxes and other, net

a) An analysis of accounts receivable by component at December 31, 2016 and 2017 is as follows:


	At December 31,
	2016			2017
Subscribers and distributors	Ps.	186,744,954		Ps.	178,722,706
Telecommunications carriers for network interconnection and other services		9,649,849			8,671,416
Recoverable taxes		41,899,517			40,477,188
Sundry debtors		16,016,756			14,736,340

		254,311,076			242,607,650
Less: Allowance for bad debts		(37,351,677	)		(39,044,925	)

Net	Ps.	216,959,399		Ps.	203,562,725

Non-current subscribers and distributors		11,184,860			9,786,581

Total current Subscribers, distributors, recoverable taxes and other, net	Ps.	205,774,539		Ps.	193,776,144

b) Changes in the allowance for bad debts were as follows:


	For the years ended December 31,
	2015			2016			2017
Balance at beginning of year		Ps. (25,685,528	)		Ps. (27,495,158	)		Ps. (37,351,677	)
Increases recorded in expenses		(13,171,120	)		(16,987,769	)		(20,744,242	)
Write-offs		9,555,734			12,587,567			17,713,992
Business combination								(22,120	)
Translation effect		1,805,756			(5,456,317	)		1,359,122

Balance at end of year		Ps. (27,495,158	)		Ps. (37,351,677	)		Ps. (39,044,925	)

c) The following table shows the aging of accounts receivable at December 31, 2016 and 2017, for subscribers and distributors:

Past due

Total

Unbilled services
provided

1-30 days

31-60 days

61-90 days

Greater than
90 days

December 31, 2016

Ps. 186,744,954

Ps. 113,014,706

Ps. 19,175,008

Ps. 5,835,162

Ps. 4,209,456

Ps. 44,510,622

December 31, 2017

Ps. 178,722,706

Ps. 78,384,174

Ps. 46,758,825

Ps. 6,780,671

Ps. 4,375,188

Ps. 42,423,848

In accordance with the Company’s accounting policy for the allowance for bad debts, as of December 31, 2016 and 2017, there are certain accounts receivable greater than 90 days that are not impaired as they are primarily due from government institutions and distributors for which the Company has a collateral. To estimate the recoverability of accounts receivable, the Company considers any change in the credit quality of the subscribers and distributors from the date the credit was granted until the end of period.

d) The following table shows the accounts receivable from subscribers and distributors included in the allowance for doubtful accounts, as of December 31, 2016 and 2017:

Total

61-90 days

Greater than
90 days

December 31, 2016

Ps. 37,351,677

Ps. 3,970,770

Ps. 33,380,907

December 31, 2017

Ps. 39,044,925

Ps. 3,807,945

Ps. 35,236,980