Trade and other receivables

12 Months Ended

Dec. 31, 2020

Trade and other receivables

Trade and other receivables

13.   Trade and other receivables

As at December 31,	2020		2019
Trade receivables	$	111,545	$	126,977
Consumption taxes receivable		20,789		12,108
Other receivables		2,667		3,542
	$	135,001	$	142,627

Trade receivables are generally secured by the equipment that they relate to as it is Company policy that equipment is not released until payment has been collected. Trade receivables are due for settlement within three to seven days of the date of sale, after which they are interest bearing. Consumption taxes receivable are deemed fully recoverable unless disputed by the relevant tax authority. Other receivables are unsecured and non-interest bearing.

The following table presents the activity in the allowance for expected credit losses on trade receivables for the period ended December 31, 2020:

Opening balance at January 1, 2020		(5,225)
Current period provision		(3,986)
Write-offs charged against the allowance		3,744
Balance, December 31, 2020	$	(5,467)