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TRADE ACCOUNTS RECEIVABLE (Tables) | 12 Months Ended
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Dec. 31, 2017
TRADE ACCOUNTS RECEIVABLE |
Schedule of trade accounts receivable |
|  | 2017 |  | 2016 |
Trade accounts receivable - in Brazil |  | 1,265,431 |  | 1,251,739 |
Trade accounts receivable - exports from Brazil |  | 139,162 |  | 265,252 |
Trade accounts receivable - foreign subsidiaries |  | 1,525,466 |  | 2,259,014 |
(-) Allowance for doubtful accounts |  | (131,639 | ) | (199,306 | )
|  | 2,798,420 |  | 3,576,699 |
Schedule of accounts receivable by aging |
|  | 2017 |  | 2016 |
Current |  | 2,234,723 |  | 2,917,073 |
Past-due: |  |  |  |  |
Up to 30 days |  | 467,901 |  | 506,780 |
From 31 to 60 days |  | 96,852 |  | 128,715 |
From 61 to 90 days |  | 17,636 |  | 37,559 |
From 91 to 180 days |  | 27,841 |  | 53,460 |
From 181 to 360 days |  | 22,985 |  | 66,444 |
Above 360 days |  | 62,121 |  | 65,974 |
(-) Allowance for doubtful accounts |  | (131,639 | ) | (199,306 | )
|  | 2,798,420 |  | 3,576,699 |
Schedule of the changes in the allowance for doubtful accounts |
Balance as of January 1, 2015 |  | (98,814 | )
Provisions for bad debt during the year |  | (133,868 | )
Recoveries in the year |  | 6,167 |
Write-offs |  | 41,392 |
Exchange variation |  | (138 | )
Balance as of December 31, 2015 |  | (185,261 | )
Provisions for bad debt during the year |  | (85,661 | )
Recoveries in the year |  | 16,880 |
Write-offs |  | 37,679 |
Loss of control by selling of subsidiary (note 3.4) |  | 17,594 |
Exchange variation |  | (537 | )
Balance as of December 31, 2016 |  | (199,306 | )
Provisions for bad debt during the year |  | (98,476 | )
Recoveries in the year |  | 80,134 |
Write-offs |  | 73,591 |
Loss of control by joint venture creation (note 3.4) |  | 1,487 |
Assets held for sale (note 3.4) |  | 11,207 |
Exchange variation |  | (276 | )
Balance as of December 31, 2017 |  | (131,639 | )

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