| 14. | Other current and non-current assets |
| December 31, 2017 |
December 31, 2016 |
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Other current assets |
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Prepayments and advances |
4,049 | 3,873 | ||||||
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Input VAT and other taxes recoverable |
3,413 | 3,000 | ||||||
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Other current assets |
127 | 69 | ||||||
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Total prepayments and other current assets |
7,589 | 6,942 | ||||||
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| December 31, 2017 |
December 31, 2016 |
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Other non-current assets |
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Deferred assets from sale and lease back |
273 | 306 | ||||||
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Other non-current assets |
485 | 585 | ||||||
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|
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Total other non-current assets |
758 | 891 | ||||||
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Generally in Russia, VAT related to sales is payable to the tax authorities on an accrual basis based upon invoices issued to the customer. VAT incurred on purchases may be reclaimed, subject to certain restrictions, against VAT related to sales.
Reversal of provision for advances issued of RUB 11 million, provision for advances issued of RUB 185 million and RUB 355 million were included in Provision for doubtful accounts in the consolidated statement of profit (loss) and other comprehensive income (loss) for the years ended December 31, 2017, 2016 and 2015.