Trade receivables do have a due date and are aged from that due date but what I am forgetting to state is that all trade receivables have already been classified as sales and every trade receivable is bought to zero (Cr trade receivables on the books) only when the cash goes in the bank (Dr Bank account). So I have been talking out of the side of my mouth as there is a cash crunch (and possibly increased borrowing) from non-payment of cash due on the recaivables. The point I have made about timeliness and ability to collect receivables is pertinent because as the receivables increase (unless sales are increasing exponentially and a steady stream of these are paid within each accounting period) there is at least an implied tendency for the seller to have its own cash crunch. We need to see receivables decrease or at least stabilise without further wite-offs. My last word as I feel so stupid.