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TRADE RECEIVABLES | 12 Months Ended
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Dec. 31, 2022
Trade Receivables |
TRADE RECEIVABLES | 6. TRADE RECEIVABLES
Schedule of trade receivables |  |  |
|  |  | Consolidated
| 12/31/2022 |  | 12/31/2021
Trade receivables |  |  |
Third parties |  |  |
Domestic market | 1,636,804 |  | 1,218,179
Foreign market | 1,720,056 |  | 1,472,190
| 3,356,860 |  | 2,690,369
Estimated losses on doubtful debts | (232,830) |  | (236,927)
| 3,124,030 |  | 2,453,442
Related parties (note 22 b) | 109,134 |  | 144,396
| 3,233,164 |  | 2,597,838
The composition of the gross balance of accounts receivable from third party consumers is shown as follows:
Schedule of gross trade receivables from third parties |  |  |  |
|  |  |  | Consolidated
|  | 12/31/2022 |  | 12/31/2021
Current |  | 2,934,057 |  | 2,255,200
Past-due up to 30 days |  | 163,959 |  | 164,019
Past-due up to 180 days |  | 54,452 |  | 67,822
Past-due over 180 days |  | 204,392 |  | 203,328
|  | 3,356,860 |  | 2,690,369
The changes in expected credit losses are as follows:
Schedule of allowance for doubtful debts |  |  |  |
|  |  |  | Consolidated
|  | 12/31/2022 |  | 12/31/2021
Opening balance |  | (236,927) |  | (228,348)
(Loss)/Reversal estimated |  | (87) |  | 1,755
Recovery and write-offs of receivables |  | 13,197 |  | 6,287
Consolidation in the acquisition of companies |  | (9,013) |  | (16,621)
Closing balance |  | (232,830) |  | (236,927)
Accounting Policy
Accounts receivable are initially recognized by 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 lifetime 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 customer’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 trade notes/bills from the customer 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 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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- References No definition available. + Details
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