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TRADE RECEIVABLES | 12 Months Ended
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Dec. 31, 2021
TRADE RECEIVABLES |
| 7. | TRADE RECEIVABLES
Schedule of trade receivables
|  |  | Consolidated
| 12/31/2021 |  | 12/31/2020
Trade receivables |  |  |
Third parties |  |  |
Domestic market | 1,218,179 |  | 910,657
Foreign market | 1,472,190 |  | 2,063,867
| 2,690,369 |  | 2,974,524
Allowance for doubtful debts | (236,927) |  | (228,348)
| 2,453,442 |  | 2,746,176
Related parties (note 23 b) | 144,396 |  | 121,176
| 2,597,838 |  | 2,867,352
The composition of the gross balance of accounts receivable from third party customers is shown as follows: Schedule of gross trade receivables from third parties
|  |  |  | Consolidated
|  | 12/31/2021 |  | 12/31/2020
Current |  | 2,255,200 |  | 2,537,567
Past-due up to 30 days |  | 164,019 |  | 222,972
Past-due up to 180 days |  | 67,822 |  | 17,915
Past-due over 180 days |  | 203,328 |  | 196,070
|  | 2,690,369 |  | 2,974,524
The changes in expected credit losses are as follows: Schedule of allowance for doubtful debts
|  |  |  | Consolidated
|  | 12/31/2021 |  | 12/31/2020
Opening balance |  | (228,348) |  | (245,194)
(Loss)/Reversal estimated |  | 1,755 |  | 7,513
Recovery and write-offs of receivables |  | 6,287 |  | 9,333
Acquisition of Elizabeth |  | (16,621) |  |
Closing balance |  | (236,927) |  | (228,348)
Accounting Policy
Accounts receivable are initially recognized at the transaction price, provided they do not contain financing components, and subsequently measured at amortized cost. When applicable, it is adjusted to present value including the respective taxes and ancillary expenses, and customer credits, in foreign currency, are restated at the exchange rate on the date of the financial statements. The Company measures credit losses annually expected for the instrument, where it considers all possible loss events over the life of its receivables, using a loss rate matrix by maturity range adopted by the Company, from the initial moment (recognition) of the asset. This model considers the client’s history, default rate, financial situation and the position of its legal advisors to estimate expected credit losses. The Company performs operations relating to assignment of receivables without co-obligation in which, after the assignment of duplicates / securities from the client and receipt of funds arising from the closing of each operation, CSN settles the accounts receivable and relieves itself entirely of the operation’s credit risk.

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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 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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