Trade and Other Receivables

12 Months Ended

Dec. 31, 2022

Trade and Other Receivables

Trade and Other Receivables

14.   Trade and Other Receivables

At December 31,	2022		2021
Trade receivables	$	143,790	$	123,246
Consumption taxes receivable		31,183		20,359
Loans receivable		8,017		7,267
Other receivables		3,458		23
	$	186,448	$	150,895

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, 2022:

Balance at December 31, 2021	$	(4,396)
Current period provision		65
Write-offs charged against the allowance		1,063
Balance at December 31, 2022	$	(3,268)