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TRADE ACCOUNTS AND OTHER ACCOUNTS RECEIVABLE | 12 Months Ended
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Dec. 31, 2022
TRADE ACCOUNTS AND OTHER ACCOUNTS RECEIVABLE |
TRADE ACCOUNTS AND OTHER ACCOUNTS RECEIVABLE | 7 – TRADE ACCOUNTS AND OTHER ACCOUNTS RECEIVABLE The composition of trade and other accounts receivable is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Current | ​ | Non-current
Trade debtors and other accounts receivable, Net |  | 12.31.2022 |  | 12.31.2021 |  | 12.31.2022 |  | 12.31.2021
​ |  | ThCh$ |  | ThCh$ |  | ThCh$ |  | ThCh$
Trade debtors |  | 238,146,331 |  | 205,466,469 |  | 56,781 |  | 42,726
Other debtors |  | 39,798,245 |  | 55,281,501 |  | 483,139 |  | 83,738
Other accounts receivable |  | 1,825,710 |  | 4,742,656 |  | — |  | —
Total |  | 279,770,286 |  | 265,490,626 |  | 539,920 |  | 126,464
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
| ​ | Current |  | Non-current
Trade debtors and other accounts receivable, Gross |  | 12.31.2022 |  | 12.31.2021 |  | 12.31.2022 |  | 12.31.2021
​ |  | ThCh$ |  | ThCh$ |  | ThCh$ |  | ThCh$
Trade debtors |  | 242,638,974 |  | 210,175,775 |  | 56,781 |  | 42,726
Other debtors |  | 40,206,431 |  | 55,281,501 |  | 483,139 |  | 83,738
Other accounts receivable |  | 1,921,211 |  | 4,744,721 |  | — |  | —
Total |  | 284,766,616 |  | 270,201,997 |  | 539,920 |  | 126,464
​ The stratification of the portfolio for current and non-current trade debtors without impairment impact, is as follows: ​
​ | ​ | ​ | ​ | ​
​ | ​ | 12.31.2022 |  | 12.31.2021
​ | ​ | ThCh$ | ​ | ThCh$
Less than one month |  | 229,587,868 |  | 195,325,587
Between one and three months |  | 4,577,833 |  | 6,843,836
Between three and six months |  | 2,418,252 |  | 1,808,425
Between six and eight months |  | 5,392,862 |  | 2,235,866
Older than eight months | ​ | 718,940 | ​ | 4,004,787
Total |  | 242,695,755 |  | 210,218,501
​ The Company has approximately 292,153 clients, which may have balances in the different sections of the stratification. The number of clients is distributed geographically with 70,000 in Chile, 84,153 in Brazil, 67,580 in Argentina and 70,420 in Paraguay. ​ The provision for expected credit losses associated with each tranche of the portfolio for current and non-current trade receivables is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12.31.2022 | ​ | ​ |
​ |  | ​ |  | Impairment |  | ​ |
​ | ​ | Credit amount | ​ | provision | ​ | Percentage |
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | % |
Less than one month |  | 229,587,868 |  | (701,701) |  | 0.31 | %
Between one and three months |  | 4,577,833 |  | (431,630) |  | 9.43 | %
Between three and six months |  | 2,418,252 |  | (786,856) |  | 32.54 | %
Between six and eight months |  | 5,392,862 |  | (2,402,146) |  | 44.54 | %
Older than eight months |  | 718,940 |  | (170,310) |  | 23.69 | %
Total |  | 242,695,755 |  | (4,492,643) |  |  | ​
​ The movement in the allowance for expected credit losses is presented below: ​
​ | ​ | ​ | ​ | ​
​ |  | 12.31.2022 |  | 12.31.2021
​ | ​ | ThCh$ | ​ | ThCh$
Opening balance |  | 4,711,371 |  | 6,795,663
Increase (decrease) |  | (150,671) |  | 1,697,887
Provision reversal |  | (654,381) |  | (3,832,220)
Increase (decrease) for changes of foreign currency |  | 586,324 |  | 50,041
Sub – total movements |  | (218,728) |  | (2,084,292)
Ending balance |  | 4,492,643 |  | 4,711,371
​ The provision for expected credit losses is recorded as an administrative expense in the statements of income by function.

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