The movement in the allowance for impairment in respect of trade accounts and notes receivable, other accounts receivable and long-term non-trade receivable for the years ended December 31, 2015, 2016, and 2017 are as follows:
(In millions of won) | Trade accounts and notes receivable | |||||||||||
2015 | 2016 | 2017 | ||||||||||
Balance at the beginning of the year |
825 | 1,507 | 1,488 | |||||||||
(Reversal of) bad debt expense |
682 | (19 | ) | 144 | ||||||||
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Balance at the end of the year |
1,507 | 1,488 | 1,632 | |||||||||
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(In millions of won) | Other accounts receivable | |||||||||||
2015 | 2016 | 2017 | ||||||||||
Balance at the beginning of the year |
794 | 566 | 1,093 | |||||||||
(Reversal of) bad debt expense |
(228 | ) | 527 | 218 | ||||||||
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Balance at the end of the year |
566 | 1,093 | 1,311 | |||||||||
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(In millions of won) | Long-term non-trade receivable | |||||||||||
2015 | 2016 | 2017 | ||||||||||
Balance at the beginning of the year |
79 | 52 | 23 | |||||||||
(Reversal of) bad debt expense |
(27 | ) | (29 | ) | (23 | ) | ||||||
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Balance at the end of the year |
52 | 23 | — | |||||||||
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