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TRADE RECEIVABLES (Tables) | 12 Months Ended
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Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract] |
Disclosure of 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).
Analysis of age of financial assets that are past due but not impaired | 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 |
Rollforward of the Allowance for Doubtful Accounts | 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 | )

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