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TRADE RECEIVABLES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
Schedule of 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
Schedule of gross trade receivables from third parties | 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
Schedule of allowance for doubtful debts | 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)

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