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TRADE RECEIVABLES | 12 Months Ended
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Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract] |
TRADE RECEIVABLES | NOTE 12 – TRADE RECEIVABLES
|  | As of December 31,
|  | 2019 |  | 2018
Accounts receivable (1) |  | 146,382 |  |  | 101,754 |
Unbilled revenue |  | 13,970 |  |  | 13,101 |
Subtotal |  | 160,352 |  |  | 114,855 |
Less: Allowance for doubtful accounts |  | (3,676 | ) |  | (3,957 | )
TOTAL |  | 156,676 |  |  | 110,898 |
(1) | Includes amounts due from related parties of 91 and 993 as of December 31, 2019 and 2018 (see note 23.1).
Allowance for doubtful accounts The following tables detail the risk profile of trade receivables based on the Company's provision matrix as of December 31, 2019 and 2018.
December 31, 2019 |  | Trade receivables - days past due
|  | < 30 |  | 31 - 60 |  | 61 - 90 |  | 91-120 |  | 121-180 |  | > 180 |  | Total
Expected credit loss rate |  | 0.80% |  | 2.00% |  | 3.50% |  | 7.80% |  | 20.30% |  | 79.50% |  |
Estimated total gross carrying amount at default |  | 21,165 |  |  | 8,852 |  |  | 3,091 |  |  | 829 |  |  | 410 |  |  | 3,867 |  |  | 38,214 |
Lifetime ECL |  | 169 |  |  | 177 |  |  | 108 |  |  | 65 |  |  | 83 |  |  | 3,074 |  |  | 3,676 |
December 31, 2018 |  | Trade receivables - days past due |  |
|  | < 30 |  | 31 - 60 |  | 61 - 90 |  | 91-120 |  | > 120 |  | Total
Expected credit loss rate |  | 0.06% |  | 1.90% |  | 4.40% |  | 11.90% |  | 85.90% |  |
Estimated total gross carrying amount at default |  | 17,815 |  |  | 6,843 |  |  | 2,814 |  |  | 2,778 |  |  | 3,801 |  |  | 34,051 |
Lifetime ECL |  | 107 |  |  | 130 |  |  | 124 |  |  | 331 |  |  | 3,265 |  |  | 3,957 |
The movements in the allowance are calculated based on lifetime expected credit loss model for 2019 and 2018, and incurred loss model for 2017. The following table shows the movement in ECL that has been recognised for trade receivables in accordance with the simplified approach:
|  | As of December 31,
|  | 2019 |  | 2018 |  | 2017
Balance at beginning of year |  | (3,957 | ) |  | (609 | ) |  | (617 | )
Additions, net of recoveries (note 4.4) |  | (275 | ) |  | (3,421 | ) |  | 5 |
Write-off of receivables |  | 556 |  |  | 73 |  |  | 3 |
Balance at end of year |  | (3,676 | ) |  | (3,957 | ) |  | (609 | )
The average credit period on sales is 78 days. No interest is charged on trade receivables. The Company always measures the loss allowance for trade receivables at an amount equal to lifetime ECL. The expected credit losses on trade receivables are estimated using the provision matrix by reference to past default experience of the debtor and an analysis of the debtor's current financial position, adjusted for factors that are specific to the debtors, general economic conditions of the industry in which the debtors operate and an assessment of both the current as well as the forecast direction of conditions at the reporting date.

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