Note 22. Accounts receivable
Accounts receivable with a maturity exceeding one year of SEK 125 (78) million have not been accounted for as non-current assets as they are not intended for permanent use.
Accounts receivable are reported net of provisions for bad debts. The provision for bad debts amounts to and has changed as follows:
| Bad Debts | ||||||||
| Consolidated |
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| SEK millions | January 1 | Translation | Acquired | New provisions and increase of existing provisions | Amounts | Unused amounts reversed | Change due to discounting | December 31 |
| Year: | ||||||||
| 2022 | 316 | 35 | 64 | 198 | -36 | -82 | 0 | 495 |
| 2023 | 495 | -15 | – | 161 | -101 | -70 | 0 | 470 |
The amount of accounts receivable being overdue is an indication of the risk the company runs for ending up in bad debts. The percentage is in relation to the total amount of accounts receivable.
| Accounts receivable – overdue | ||||
| Consolidated | ||||
| SEK millions | 2023 | % | 2022 | % |
| Overdue: |
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| Maximum 30 days | 1,017 | 9.9 | 949 | 9.7 |
| More than 30 days but maximum 90 days | 736 | 7.2 | 580 | 6.0 |
| More than 90 days | 745 | 7.2 | 671 | 6.9 |
| Total | 2,498 | 24.3 | 2,200 | 22.6 |
| Provision for lifetime expected credit losses | ||||||||||
| Consolidated |
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| Relating to | Provision | |||||||||
| Accounts and notes | Recorded at inception | For credit risks that have increased significantly since initial recognition | Related to objective | Total | ||||||
| SEK millions | 2023 | 2022 | 2023 | 2022 | 2023 | 2022 | 2023 | 2022 | 2023 | 2022 |
| Accounts and notes receivable |
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| Undue | 8,541 | 8,388 | 5 | 7 | 17 | 9 | 45 | 57 | 67 | 73 |
| Overdue 1-30 days | 1,017 | 949 | – | 2 | 1 | 13 | 6 | – | 7 | 15 |
| Overdue 31-60 days | 565 | 433 | – | – | 8 | 7 | 5 | 4 | 13 | 11 |
| Overdue 61-90 days | 171 | 147 | – | – | 3 | 5 | 20 | 4 | 23 | 9 |
| Overdue 91-365 days | 521 | 418 | – | – | 88 | 109 | 33 | 26 | 121 | 135 |
| Overdue >365 days | 224 | 253 | – | – | 127 | 117 | 63 | 76 | 190 | 193 |
| Total | 11,039 | 10,588 | 5 | 9 | 244 | 260 | 172 | 167 | 421 | 436 |
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| Other receivables |
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| Contract assets | 2,621 | 2,613 | 15 | 15 | 22 | 24 | 8 | 8 | 45 | 47 |
| Financial lessor receivable | 0 | 1 | 1 | 2 | – | – | 3 | 10 | 4 | 12 |
| Total | 2,621 | 2,614 | 16 | 17 | 22 | 24 | 11 | 18 | 49 | 59 |