4. ALLOWANCE FOR DOUBTFUL ACCOUNTS

Allowance for doubtful accounts are comprised of allowances for accounts receivable trade, advances to suppliers and other receivables.

An analysis of allowances for accounts receivable, trade for the years ended December 31, 2013, 2014 and 2015 is as follows:

	Years Ended December 31,
	2013			2014			2015
	$			$			$
Beginning of the year		47,582			38,483			31,817
Allowances reversed during the year, net		(1,897	)		(5,843	)		(1,084	)
Accounts written-off against allowances		(7,878	)		(9	)		(858	)
Foreign exchange effect		676			(814	)		(1,719	)

Closing balance		38,483			31,817			28,156

An analysis of allowances for advances to suppliers for the years ended December 31, 2013, 2014 and 2015 is as follows:

	Years Ended December 31,
	2013		2014			2015
	$		$			$
Beginning of the year		38,545		40,047			37,735
Allowances made during the year, net		855		4			1,291
Accounts written-off against allowances		—		—			(9,465	)
Foreign exchange effect		647		(2,316	)		(932	)

Closing balance		40,047		37,735			28,629

An analysis of allowances for other receivables for the years ended December 31, 2013, 2014, 2015 is as follows:

	Years Ended December 31,
	2013		2014			2015
	$		$			$
Beginning of the year		756		887			830
Allowances made (reversed) during the year, net		108		(53	)		3,257
Foreign exchange effect		23		(4	)		(202	)

Closing balance		887		830			3,885