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Trade Receivables | 12 Months Ended
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Dec. 31, 2023
Text block [abstract] |
Trade Receivables | 13. TRADE RECEIVABLES
|  | 2023 |  | 2022 |  | 2021
|  | Non-current |  | Current |  | Non-current |  | Current |  | Non-current |  | Current
Accounts receivable and related parties (1) (2) |  |  | 43 |  |  |  | 1,020 |  |  |  | 61 |  |  |  | 1,580 |  |  |  | 138 |  |  |  | 1,407 |
Provision for doubtful trade receivables |  |  | (12) |  |  |  | (47) |  |  |  | (55) |  |  |  | (76) |  |  |  | (95) |  |  |  | (102) |
|  |  | 31 |  |  |  | 973 |  |  |  | 6 |  |  |  | 1,504 |  |  |  | 43 |  |  |  | 1,305 |
(1) | See Note 36 for information about related parties.
(2) | See Note 24 for information about credits for contracts included in trade receivables.
Set forth below is the evolution of the provision for doubtful trade receivables as of December 31, 2023, 2022 and 2021:
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | Non-current |  |  |  |  |  | Current |  | Non-current |  |  |  |  |  | Current |  |  | Non-current |  |  |  |  |  | Current |
Balance at beginning of year |  |  | 55 |  |  |  |  |  |  |  | 76 |  |  |  | 95 |  |  |  |  |  |  |  | 102 |  |  |  | 105 |  |  |  |  |  |  |  | 125 |
Increases charged to expenses |  |  | - |  |  |  |  |  |  |  | 20 |  |  |  | - |  |  |  |  |  |  |  | 21 |  |  |  | 10 |  |  |  |  |  |  |  | 39 |
Decreases charged to income |  |  | - |  |  |  |  |  |  |  | (2) |  |  |  | - |  |  |  |  |  |  |  | (7) |  |  |  | - |  |  |  |  |  |  |  | (19) |
Applications due to utilization |  |  | - |  |  |  |  |  |  |  | (3) |  |  |  | - |  |  |  |  |  |  |  | (7) |  |  |  | - |  |  |  |  |  |  |  | (25) |
Net exchange and translation differences |  |  | (43) |  |  |  |  |  |  |  | (42) |  |  |  | (40) |  |  |  |  |  |  |  | (29) |  |  |  | (20) |  |  |  |  |  |  |  | (14) |
Result from net monetary position (1) |  |  | - |  |  |  |  |  |  |  | (2) |  |  |  | - |  |  |  |  |  |  |  | (4) |  |  |  | - |  |  |  |  |  |  |  | (4) |
Balance at the end of year |  |  | 12 |  |  |  | (2) |  |  |  | 47 |  |  |  | 55 |  |  |  | (2) |  |  |  | 76 |  |  |  | 95 |  |  |  | (2) |  |  |  | 102 |
(1) | Includes the adjustment for inflation of opening balances of the provision for doubtful trade receivables of subsidiaries with the peso as functional currency which was charged to “Other comprehensive income” in the statement of comprehensive income and the adjustment for inflation of the fiscal year, which was charged to net income in the statement of comprehensive income.
(2) | Mainly including credits with natural gas distributors for the accumulated daily differences pursuant to Decree No. 1,053/2018, see Note 35.c.1).

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