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TRADE RECEIVABLES (Tables)
 12 Months Ended
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
)