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9. Trade receivables | 12 Months Ended
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Dec. 31, 2017
Trade Receivables |
Trade receivables | (a) Financial position balances
| December 31, 2017 | December 31, 2016
Private sector: |  |
General and special customers (i) (ii) | 1,248,979 | 1,205,498
Agreements (iii) | 320,032 | 315,351
| 1,569,011 | 1,520,849
Government entities: |  |
Municipal | 532,320 | 520,950
Federal | 3,547 | 3,414
Agreements (iii) | 285,614 | 279,449
| 821,481 | 803,813
Wholesale customers – Municipal governments: (iv) |  |
Guarulhos | 760,598 | 778,106
Mauá | 530,830 | 467,775
Mogi das Cruzes | 2,670 | 2,527
Santo André | 1,048,832 | 946,045
São Caetano do Sul | 2,604 | 2,371
Diadema | 222,671 | 222,671
Total wholesale customers – Municipal governments | 2,568,205 | 2,419,495
Unbilled supply | 580,006 | 481,389
Subtotal | 5,538,703 | 5,225,546
Allowance for doubtful accounts | (3,650,198) | (3,514,240)
Total | 1,888,505 | 1,711,306
Current | 1,672,595 | 1,557,472
Noncurrent | 215,910 | 153,834
| 1,888,505 | 1,711,306
(i) General customers - residential and small and mid-sized companies; (ii) Special customers - large consumers, commercial, industries, condominiums and special billing consumers (fixed demand agreements, industrial waste, wells, etc.). (iii) Agreements - installment payments of past-due receivables, plus monetary adjustment and interest, according to the agreements. (iv) Wholesale basis customers - municipal governments - This balance refers to the sale of treated water to municipalities, which are responsible for distributing to, billing and charging final customers. Some of these municipalities are questioning in court the tariffs charged by SABESP, which have full allowance for doubtful accounts. Additionally, the overdue amounts are included in the allowance for doubtful accounts. (b) The aging of trade receivables is as follows
| December 31, 2017 | December 31, 2016
Current | 1,471,668 | 1,337,503
Past-due: |  |
Up to 30 days | 287,173 | 263,157
From 31 to 60 days | 118,179 | 148,927
From 61 to 90 days | 73,989 | 53,268
From 91 to 120 days | 52,477 | 109,138
From 121 to 180 days | 105,952 | 124,001
From 181 to 360 days | 147,699 | 203,837
Over 360 days | 3,281,566 | 2,985,715
Total past-due | 4,067,035 | 3,888,043
Total | 5,538,703 | 5,225,546
The increase in the overdue balance was mainly due to the default of the municipalities that purchased water on a wholesale basis, given that they are challenging the tariffs charged by SABESP in court. (c) Allowance for doubtful accounts
| December 31, 2017 | December 31, 2016 | December 31, 2015
Balance at beginning of the year | 3,514,240 | 3,307,793 | 3,164,288
Private sector /government entities | 75,973 | 144,217 | 103,231
Recoveries | (133,730) | (241,109) | (177,993)
Wholesale customers | 193,715 | 331,295 | 283,113
Net additions for the year | 135,958 | 234,403 | 208,351
Write-offs of accounts receivable during the year | - | (27,956) | (64,846)
Balance at end of the year | 3,650,198 | 3,514,240 | 3,307,793
Reconciliation of estimated losses of income | December 31, 2017 | December 31, 2016 | December 31, 2015
Write-offs | (171,729) | (177,492) | (63,076)
(Losses)/reversal with state entities - related parties | 21,510 | (7,292) | (3,999)
Losses with private sector / government entities | (75,973) | (144,217) | (103,231)
(Losses)/reversal with wholesale customers | 9,781 | (2,596) | (10,107)
Recoveries | 133,730 | 241,109 | 177,993
Amount recorded as selling expenses | (82,681) | (90,488) | (2,420)
Wholesale sales losses, amounting to R$ 203,496 were reported as a reduction of revenue and sales expenses in 2017. In 2016 and 2015, R$ 328,699 and R$273,006, respectively, were fully reported as a reduction of revenue. The Company does not have customers representing 10% or more of its total revenues.

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