4.13 Trade accounts receivable
|in CHF thousand at 31 December||2017||2016|
|Trade accounts receivable gross||20,290||28,652|
|./. provisions for doubtful trade accounts receivable||–447||–3,236|
|Total trade accounts receivable net||19,843||25,416|
Provisions for doubtful trade accounts receivable are based on the different customer structure in each division according to an individual estimate as well as current empirical information. Adjustments are recorded in other operating expenses in the income statement.
|in CHF thousand||2017||2016|
|At 1 January||–3,236||–1,443|
|Change in scope of consolidation||–||5|
|Increase in provisions for doubtful trade accounts receivable||–289||–2,033|
|Utilisation of provisions||2,994||192|
|Reversal of provisions||208||2|
|At 31 December||–447||–3,236|
There is no forfaiting on the receivables portfolio.