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9. Trade receivables (Tables) | 12 Months Ended
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Dec. 31, 2017
Trade Receivables Tables |
Financial position |
| 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
Aging of trade receivables |
| 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
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 |
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)

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