Trade and Other Receivables

12 Months Ended

Dec. 31, 2017

10. Trade and Other Receivables



	December 31		December 31
	2017 $		2016 $

Trade receivables, net of allowance		746.6		740.7
Holdbacks, current		43.8		45.0
Other		25.7		20.7

Trade and other receivables		816.1		806.4

The Company maintains an allowance for estimated losses on trade receivables. The estimate is based on the best assessment of the collectibility of the related receivable balance, which is determined in part based on the age of the outstanding receivables and the Company’s historical collection and loss experience.

The following table provides a reconciliation of changes to the Company’s allowance for doubtful accounts.



	December 31 2017 $			December 31 2016 $

Balance, beginning of the year		28.2			20.9
Provision for doubtful accounts		11.6			17.0
Deductions		(8.7	)		(8.0	)
Impact of foreign exchange		(2.0	)		(1.7	)

Balance, end of the year		29.1			28.2

The aging analysis of gross trade receivables is as follows:


	Total		1–30		31–60		61–90		91–120		121+
	$		$		$		$		$		$

December 31, 2017		775.7		406.5		183.6		60.0		39.4		86.2

December 31, 2016		768.9		413.6		159.5		61.7		44.1		90.0