XML 74 R35.htm IDEA: XBRL DOCUMENT v3.21.1
7 Trade receivables (Tables)
 12 Months Ended
Dec. 31, 2020
Trade and other receivables [abstract]  
Schedule of trade accounts receivable, net and notes receivable
2020 2019
     
Tuition fees 195,318 80,156
Educational content (a) 62,931 37,154
FIES 49,425 17,789
Educational credits 11,248 9,899
Mobile app subscription (b) 13,526 -
Others 10,476 5,005
  342,924 150,003
(-) Allowance for doubtful accounts (32,980) (14,763)
  309,944 135,240
Current 302,317 125,439
Non-current 7,627 9,801

 

(a)       Related to trade receivables from sales of printed books, e-books and medical courses through digital platform from Medcel. 

(b)       Related to trade receivables from mobile applications subscriptions for digital medical content.
Schedule of aging of trade accounts receivable

As of December 31, 2020 and 2019, the aging of trade receivables was as follows:

 

  2020 2019
     
Neither past due nor impaired 145,076 71,095
Past due    
1 to 30 days 44,365 15,042
31 to 90 days 57,198 27,221
91 to 180 days 51,521 20,543
More than 180 days 44,764 16,102
  342,924 150,003
Schedule of allowance for doubtful accounts

The changes in the allowance for doubtful accounts for the years ended December 31, 2020, 2019 and 2018, was as follows:

 

  2020 2019 2018
       
Balance at the beginning of the year (14,763) (7,537) (3,794)
Additions (32,081) (15,040) (7,714)
Write-offs 13,864 7,814 3,971
Balance at the end of the year (32,980) (14,763) (7,537)