14. Trades and other accounts receivable

Trade and other accounts receivable as at 31 December 2013 and 2012, 2011 comprised of the following:


  Gross, 31 December 2013 Doubtful debt allowance Net, 31 December 2013
Amounts due from customers for operating activities 37,304 (4,670) 32,634
Amounts due from customers for non–operating activities 6,246 (1,658) 4,588
Amounts due from commissioners and agents 1,536 1,536
Amounts due from personnel 191 191
Amounts due from other debtors 1,335 (460) 875
Total trade and other accounts receivable 46,612 (6,788) 39,824
  Gross, 31 December 2012 Doubtful debt allowance Net, 31 December 2012
Amounts due from customers for operating activities 34,558 (5,036) 29,522
Amounts due from customers for non–operating activities 3,668 (781) 2,887
Amounts due from commissioners and agents 2,021 2,021
Amounts due from personnel 149 149
Amounts due from other debtors 1,787 (504) 1,283
Total trade and other accounts receivable 42,183 (6,321) 35,862
  Gross, 31 December 2011 Doubtful debt allowance Net, 31 December 2011
Amounts due from customers for operating activities 29,495 (4,798) 24,697
Amounts due from customers for non–operating activities 2,869 (765) 2,104
Amounts due from commissioners and agents 1,620 1,620
Amounts due from personnel 91 91
Amounts due from other debtors 2,449 (449) 2,000
Total trade and other accounts receivable 36,524 (6,012) 30,512

As at 31 December 2013, 2012 and 2011 settlements with customers for operating activities included settlements with the following counterparties:


  31 December 2013 31 December  2012 31 December 2011
Residential customers 12,201 13,121 13,411
Corporate customers 5,006 5,653 5,729
Governmental customers 12,931 9,387 5,388
Interconnected operators – domestic 5,005 4,663 3,526
Interconnected operators – international 2,161 1,713 1,420
Social security bodies 21 21
Less: doubtful debt allowance (4,670)  (5,036)  (4,798)
Total accounts receivable due from customers for operating activities 32,634 29,522 24,697

Based on historic default rates, management believes that trade and other receivables are adequately provided.

As at 31 December 2013, 2012 and 2011 the share of accounts receivable that are past due but not impaired amounted to approximately nil.

The following table summarizes the changes in the allowance for doubtful accounts receivable, advances and other assets for the years ended 31 December 2013, 2012 and 2011:


  2013 2012 2011
Balance, beginning of year (6,552) (6,260) (6,918)
Bad debt expense (2,140) (1,389) (632)
Acquisition through business combinations (299)
Accounts receivable written–off 1,643 1,097 1,589
Balance, end of year (7,049) (6,552) (6,260)

As at 31 December 2013, 2012 and 2011 amounts due from other debtors include finance lease receivables of 180, 183 and 195 respectively.

Finance income for the years ended 31 December 2013, 2012 and 2011 amounted to 46, 49 and 47 respectively, and are included in other investing and financial gain in these consolidated statements of comprehensive income.

Future minimum lease payments together with the present value of the net minimum lease payments as at 31 December 2013, 2012 and 2011 are as follows:


  31 December 2013
  Gross investments in lease Present value of minimum lease payments
Current portion (less than 1 year) 50 6
More than 1 to 5 years 191 27
Over 5 years 321 147
Total 562 180

  31 December 2012
  Gross  investments  in lease Present value of minimum lease payments
Current portion (less than 1 year) 51 6
More than 1 to 5 years 192 22
Over 5 years 370 155
Total 613 183

  31 December 2011
  Gross investments  in lease Present value of minimum lease payments
Current portion (less than 1 year) 55 10
More than 1 to 5 years 199 23
Over 5 years 415 162
Total 669 195