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TRADE AND AMOUNTS RECEIVABLE
 3 Months Ended
Mar. 31, 2023
TRADE AND AMOUNTS RECEIVABLE  
Trade And Amounts Receivable

3. TRADE AND AMOUNTS RECEIVABLE

 

The Company’s trade and amounts receivable are recorded at amortized cost. The trade and other receivables balance as at March 31, 2023 and December 31, 2022 consists of trade accounts receivable, amounts recoverable from the Government of Canada for Harmonized Sales Taxes (“HST”), as well as Value Added Tax (“VAT”) from various jurisdictions, and other receivables.

 

 

 

March 31, 2023

 

 

December 31, 2022

 

Trade accounts receivable

 

$7,235

 

 

$6,767

 

Allowance for expected credit losses

 

 

(3,024)

 

 

(2,988)

HST/VAT receivable

 

 

1,697

 

 

 

2,294

 

Other receivables

 

 

821

 

 

 

778

 

Total

 

$6,729

 

 

$6,851

 

 

Changes in the trade accounts receivable allowance in the three months ended March 31, 2023 relate to establishing an allowance for expected credit losses. There were no write-offs of trade receivables during the three months ended March 31, 2023. The Company has no amounts written-off that are still subject to collection enforcement activity as at March 31, 2023. The Company’s aging of trade accounts receivable is as follows:

 

 

 

March 31, 2023

 

Current

 

$2,069

 

1-30 Days

 

 

1,031

 

31-60 Days

 

 

343

 

61-90 Days

 

 

522

 

91-180 Days

 

 

439

 

180+ Days

 

 

2,831

 

Total trade receivables

 

$7,235