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9. Trade receivables (Tables)
 12 Months Ended
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)