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Trade Receivables and Reseller Financing | 12 Months Ended
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Dec. 31, 2019
Text block [abstract] |
Trade Receivables and Reseller Financing | 5. Trade Receivables and Reseller Financing a. Trade Receivables The composition of trade receivables is as follows:
|  | 12/31/2019 |  |  | 12/31/2018 |
Domestic customers |  |  | 3,867,902 |  |  |  | 4,290,996 |
Foreign customers |  |  | 226,484 |  |  |  | 244,960 |
(-) Expected losses on doubtful accounts |  |  | (404,886 | ) |  |  | (385,080 | )
|  |  | 3,689,500 |  |  |  | 4,150,876 |
Current |  |  | 3,635,834 |  |  |  | 4,069,307 |
Non-current |  |  | 53,666 |  |  |  | 81,569 |
The breakdown of trade receivables, gross of expected 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 |
12/31/2019 |  |  | 4,094,386 |  |  |  | 3,199,315 |  |  |  | 159,350 |  |  |  | 27,320 |  |  |  | 12,245 |  |  |  | 61,489 |  |  |  | 634,667 |
12/31/2018 |  |  | 4,535,956 |  |  |  | 3,739,601 |  |  |  | 121,622 |  |  |  | 53,864 |  |  |  | 49,629 |  |  |  | 84,920 |  |  |  | 486,320 |
The breakdown of expected 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 |
12/31/2019 |  |  | 404,886 |  |  |  | 28,861 |  |  |  | 1,456 |  |  |  | 1,625 |  |  |  | 3,749 |  |  |  | 23,698 |  |  |  | 345,497 |
12/31/2018 |  |  | 385,080 |  |  |  | 39,226 |  |  |  | 4,094 |  |  |  | 3,754 |  |  |  | 5,533 |  |  |  | 46,783 |  |  |  | 285,690 |
Movements in the allowance for expected losses on doubtful accounts are as follows:
Balance as of December 31, 2017 |  |  | 347,801 |
Additions |  |  | 287,566 |
Write-offs |  |  | (250,287 | )
Balance as of December 31, 2018 |  |  | 385,080 |
Additions |  |  | 189,192 |
Write-offs |  |  | (169,386 | )
Balance as of December 31, 2019 |  |  | 404,886 |
For further information about the allowance for expected losses on doubtful accounts, see Note 34.d.3.
b. Reseller financing The composition of reseller financing is as follows:
|  | 12/31/2019 |  |  | 12/31/2018 |
Reseller financing – Ipiranga |  |  | 956,942 |  |  |  | 855,229 |
(-) Expected losses on doubtful accounts |  |  | (156,006 | ) |  |  | (139,699 | )
|  |  | 800,936 |  |  |  | 715,530 |
Current |  |  | 436,188 |  |  |  | 367,262 |
Non-curren t |  |  | 364,748 |  |  |  | 348,268 |
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. These financing are remeasured at a market rate for working capital loans and the difference is recognized as a reduction to the reseller’s net revenue. At the beginning of the contract, the adjustment to present value is made and the difference between the market rate and the subsidized rate is reduced from the sale price. This difference is appropriated to the financial result throughout the term of the contract. The breakdown of reseller financing, gross of expected 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 |
12/31/2019 |  |  | 956,942 |  |  |  | 644,488 |  |  |  | 26,262 |  |  |  | 10,481 |  |  |  | 12,616 |  |  |  | 30,144 |  |  |  | 232,951 |
12/31/2018 |  |  | 855,229 |  |  |  | 633,183 |  |  |  | 11,262 |  |  |  | 14,869 |  |  |  | 9,377 |  |  |  | 20,783 |  |  |  | 165,755 |
The breakdown of expected losses on doubtful ac c ounts, is as follows:
|  | Past due |
|  | Total |  |  | Current |  |  | less than 30 days |  |  | 31-60 days |  |  | 61-90 days |  |  | 91-180 days |  |  | more than 180 days |
12/31/2019 |  |  | 156,006 |  |  |  | 21,337 |  |  |  | 2,519 |  |  |  | 1,063 |  |  |  | 1,313 |  |  |  | 14,639 |  |  |  | 115,135 |
12/31/2018 |  |  | 139,699 |  |  |  | 26,982 |  |  |  | 1,250 |  |  |  | 1,642 |  |  |  | 1,131 |  |  |  | 12,176 |  |  |  | 96,518 |
Movements in the allowance for expected lo s ses on doubtful accounts are as follows:
Balance as of December 31, 2017 |  |  | 104,977 |
Additions |  |  | 34,722 |
Balance as of December 31, 2018 |  |  | 139,699 |
Additions |  |  | 30,601 |
Write-offs |  |  | (14,294 | )
Balance as of December 31, 2019 |  |  | 156,006 |
For further information about the allowance for expected losses on doubtful accounts, see Note 34.d.3.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition Text block [abstract] + References No definition available. + Details
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