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Advances to suppliers | 12 Months Ended
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Dec. 31, 2018
Advances to suppliers |
Advances to suppliers | 10. Advances to suppliers
|  | 12/31/2018 |  | 12/31/2017
Advance to Suppliers |  |  |  |
Forestry development program (a) |  | 231,063 |  | 237,466
Advance for the purchase of finished product |  | — |  | 33,324
Advance to suppliers (b) |  | 85,963 |  | 37,264
|  | 317,026 |  | 308,054
Current assets |  | 98,533 |  | 86,499
Non current assets |  | 218,493 |  | 221,555
| (a) |  | The Forestry development program consists of an incentive partnership scheme for regional forest production, where independent producers plant eucalyptus in their own land to supply the agricultural product (wood) to Suzano. Suzano provides eucalyptus seedlings, input subsidies, and cash advances, and the latter are not subject to valuation at present value since they will be settled, preferably, in forests. In addition, the Company supports producers through technical advice on forest management but does not have joint control over decisions effectively implemented.
At the end of the production cycles, the Company has contractually guaranteed the right to make an offer to purchase the forest and/or wood for market value, however, this right does not prevent producers from negotiating the forest and / or wood with other market participants, provided that the incentive amounts are fully paid.
| (b) |  | Advances to suppliers for the purchase of third-party materials, services and timber.

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