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, 2014, 2015 and 2016 is as follows:

	Years Ended December 31,
	2014			2015			2016
	$			$			$
Beginning of the year		38,483			31,817			28,156
Allowances reversed during the year, net		(5,843	)		(1,084	)		(854	)
Accounts written-off against allowances		(9	)		(858	)		(47	)
Foreign exchange effect		(814	)		(1,719	)		(1,136	)

Closing balance		31,817			28,156			26,119

An analysis of allowances for advances to suppliers for the years ended December 31, 2014, 2015 and 2016 is as follows:

	Years Ended December 31,
	2014			2015			2016
	$			$			$
Beginning of the year		40,047			37,735			28,629
Allowances made (reversed) during the year, net		4			1,291			(5,427	)
Accounts written-off against allowances		—			(9,465	)		(3,644	)
Foreign exchange effect		(2,316	)		(932	)		(31	)

Closing balance		37,735			28,629			19,527

An analysis of allowances for other receivables for the years ended December 31, 2014, 2015 and 2016 is as follows:

	Years Ended December 31,
	2014			2015			2016
	$			$			$
Beginning of the year		887			830			3,885
Allowances made (reversed) during the year, net		(53	)		3,257			5,954
Foreign exchange effect		(4	)		(202	)		(588	)

Closing balance		830			3,885			9,251