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5. Trade Receivables and Reseller Financing

12 Months Ended

Dec. 31, 2017

Trade Receivables And Reseller Financing

Trade Receivables and Reseller Financing

The composition of trade receivables and reseller financing is as follows:

		2017		2016

Domestic customers		4,057,752		3,315,783
Reseller financing – Ipiranga (i)		675,236		466,277
Foreign customers		229,701		180,679
(-) Allowance for doubtful accounts		(295,580)		(233,332)

Total		4,667,109		3,729,407

Current		4,337,118		3,502,322
Non-current		329,991		227,085

(i) Reseller financing is provided for renovation and upgrading of service stations, purchase of products, and development of the automotive fuels and lubricants distribution market.

The breakdown of trade receivables, gross of allowance for doubtful accounts, is as follows:

					Past due
	Total		Current		less than 30 days		31-60 days		61-90 days		91-180 days		more than 180 days

2017	4,962,689		4,102,549		200,939		46,491		48,197		87,812		476,701

2016	3,962,739		3,326,934		167,790		44,152		23,738		60,150		339,975

Movements in the allowance for doubtful accounts are as follows:

Balance on 12/31/2014				178,444
Additions				44,380
Write-offs				(22,008)
Balance on 12/31/2015		200,816
Additions		48,402
Write-offs		(15,886)
Balance on 12/31/2016		233,332
Opening balance CBL S.A. (see Note 3.c)		6,733
Additions		66,427
Write-offs		(10,912)
Balance on 12/31/2017		295,580

For further information about allowance for doubtful accounts see Note 31 – Customer credit risk.