14. Trade accounts receivable

As of December 31, trade accounts receivable were as follows:

€ in millions 2010 2009
Trade accounts receivable 3,252 2,794
less allowance for doubtful accounts 317 285
Trade accounts receivable, net 2,935 2,509

€ in millions 2010 2009
Trade accounts receivable 3,252 2,794
less allowance for doubtful accounts 317 285
Trade accounts receivable, net 2,935 2,509

All trade accounts receivable are due within one year.

The following table shows the development of the allowance for doubtful accounts during the fiscal year:

€ in millions 2010 2009
Allowance for doubtful accounts at the beginning of the year 285 257
Change in valuation allowances as recorded in the consolidated statement of income 175 174
Write-offs and recoveries of amounts previously written-off -158 -141
Foreign currency translation 15 -5
Allowance for doubtful accounts at the end of the year 317 285

€ in millions 2010 2009
Allowance for doubtful accounts at the beginning of the year 285 257
Change in valuation allowances as recorded in the consolidated statement of income 175 174
Write-offs and recoveries of amounts previously written-off -158 -141
Foreign currency translation 15 -5
Allowance for doubtful accounts at the end of the year 317 285

The following table shows the ageing analysis of trade accounts receivable and their allowance for doubtful accounts:

€ in millions not overdue up to 3 months overdue 3 to 6 months overdue 6 to 12 months overdue more than 12 months overdue Total
Trade accounts receivable 1,894 527 254 237 340 3,252
less allowance for doubtful accounts 16 43 33 53 172 317
Trade accounts receivable, net 1,878 484 221 184 168 2,935

€ in millions not overdue up to 3 months overdue 3 to 6 months overdue 6 to 12 months overdue more than 12 months overdue Total
Trade accounts receivable 1,894 527 254 237 340 3,252
less allowance for doubtful accounts 16 43 33 53 172 317
Trade accounts receivable, net 1,878 484 221 184 168 2,935

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15. Inventories

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