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Trade receivables | 12 Months Ended
--- | ---
Dec. 31, 2023
Notes and other explanatory information [abstract] |
Trade receivables |
7 | Trade receivables
Schedule of trade accounts receivable |  |
| 2023 | 2022
Tuition fees | 461,066 | 356,074
Educational content (i) | 49,135 | 50,913
FIES | 62,971 | 62,325
Educational credits (ii) | 29,391 | 27,535
Mobile app subscription (iii) | 29,091 | 27,675
Other | 15,667 | 14,923
| 647,321 | 539,445
(-) Allowance for expected credit losses | (61,398) | (44,046)
| 585,923 | 495,399
Current | 546,438 | 452,831
Non-current | 39,485 | 42,568
(i) |  | Related to trade receivables from sales of printed books, e-books and medical courses through digital platform from Medcel, Além da Medicina e Cardiopapers.
(ii) |  | Related to the financing programs offered by our subsidiaries to its students that existed prior to the acquisitions. The Company closed such programs to new enrolments and maintained only the agreements that were outstanding as of the acquisition date.
(iii) |  | Related to trade receivables from mobile applications subscriptions for digital medical content.
As of December 31, 2023 and 2022, the aging of trade receivables was as follows:
Schedule of aging of trade accounts receivable |  |
| 2023 | 2022
Neither past due nor impaired | 323,614 | 261,025
Past due |  |
1 to 30 days | 73,563 | 56,280
31 to 90 days | 109,908 | 90,734
91 to 180 days | 85,193 | 80,522
More than 180 days | 55,043 | 50,884
| 647,321 | 539,445
The changes in the allowance for doubtful accounts for the years ended December 31, 2023, 2022 and 2021, was as follows:
Schedule of allowance for doubtful accounts |  |  |
| 2023 | 2022 | 2021
Balances at the beginning of the year | (44,046) | (45,013) | (32,980)
Additions | (74,552) | (42,708) | (47,819)
Write-offs | 57,200 | 43,675 | 35,786
Balances at the end of the year | (61,398) | (44,046) | (45,013)

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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 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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