5.	Trade Receivables and Reseller Financing

a. Trade Receivables

The composition of trade receivables is as follows:


	12/31/2018			12/31/2017
				Restated (i)
Domestic customers		4,290,996			4,024,919
Foreign customers		244,960			230,508
(-) Estimated losses on doubtful accounts		(385,080	)		(347,801	)

Total		4,150,876			3,907,626

Current		4,069,307			3,861,325
Non-current		81,569			46,301

The breakdown of trade receivables, gross of estimated losses on 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

12/31/2018		4,535,956		3,739,601		121,622		53,864		49,629		84,920		486,320
12/31/2017 – Restated (i)		4,255,427		3,553,976		189,071		39,314		44,314		74,037		354,715

The breakdown of estimated losses on 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
12/31/2018		385,080		39,226		4,094		3,754		5,533		46,783		285,690
12/31/2017 – Restated (i)		347,801		27,104		7,672		2,794		2,173		20,500		287,558

(i)	See Note 2.x.

For further information about the allowance for estimated losses on doubtful accounts, see Note 33.d.3.

b. Reseller financing

The composition of reseller financing is as follows:


	12/31/2018			12/31/2017
				Restated (i)
Reseller financing – Ipiranga		855,229			675,236
(-) Estimated losses on doubtful accounts		(139,699	)		(104,977	)

Total		715,530			570,259

Current		367,262			286,569
Non-current		348,268			283,690

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 terms of reseller financing range substantially from 12 months to 60 months, with an average term of 40 months. The minimum and maximum interest rates are 0% per month and 1% per month, respectively.

The breakdown of reseller financing, gross of estimated losses on 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
12/31/2018		855,229		633,183		11,262		14,869		9,377		20,783		165,755
12/31/2017 – Restated (i)		675,236		516,547		11,868		7,177		3,883		13,775		121,986

The breakdown of estimated losses on 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
12/31/2018		139,699		26,982		1,250		1,642		1,131		12,176		96,518
12/31/2017 – Restated (i)		104,977		635		189		86		63		1,951		102,053

(i)	See Note 2.x.

For further information about the allowance for estimated losses on doubtful accounts, see Note 33.d.3.