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TRADE ACCOUNTS RECEIVABLE
 12 Months Ended
Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract]  
TRADE ACCOUNTS RECEIVABLE
TRADE ACCOUNTS RECEIVABLE:
 
December 31, 2017

 
January 1, 2017

 
 
 
 
 
Trade accounts receivable
$
248,419

 
$
283,322

Allowance for doubtful accounts
(5,054
)
 
(5,589
)
 
$
243,365

 
$
277,733



As at December 31, 2017, trade accounts receivables being serviced under a receivables purchase agreement amounted to $92.8 million (January 1, 2017 - $80.5 million). The receivables purchase agreement, which allows for the sale of a maximum of $175 million of accounts receivables at any one time, expires on June 26, 2018, subject to annual extensions.

The difference between the carrying amount of the receivables sold under the agreement and the cash received at the time of transfer was $1.7 million for fiscal 2017 (2016 - $0.7 million), and was recorded in bank and other financial charges.

The movement in the allowance for doubtful accounts in respect of trade receivables was as follows:
 
December 31, 2017

 
January 1, 2017

 
 
 
 
 
 
Balance, beginning of fiscal year
$
(5,589
)
 
$
(4,601
)
Bad debt recovery (expense)
(3,689
)
 
92

Write-off of trade accounts receivable
4,224

 
524

Increase due to business acquisitions
—

 
(1,604
)
Balance, end of fiscal year
$
(5,054
)
 
$
(5,589
)