Note 8: Debtors and other receivables
| Actual 2013/14 $000 |
Actual 2012/13 $000 |
|
| Debtors | 6,464 | 5,742 |
| Less provision for impairment of receivables | - | (85) |
| Net debtors | 6,464 | 5,657 |
| Other receivables | 6 | 10 |
| Total receivables | 6,470 | 5,667 |
The carrying value of debtors and other receivables approximates their fair value.
As at 30 June 2013 and 2014, all overdue receivables have been assessed for impairment and appropriate provisions applied, as detailed below:
| Actual 2013/14 | Actual 2012/13 | |||||
| Gross $000 |
Impairment $000 |
Net $000 |
Gross $000 |
Impairment $000 |
Net $000 |
|
| Not past due | 5,115 | - | 5,115 | 4,702 | - | 4,702 |
| Past due 1-30 days | 938 | - | 938 | 534 | - | 534 |
| Past due 31-60 days | 349 | - | 349 | 225 | - | 225 |
| Past due 61-90 days | 3 | - | 3 | 97 | - | 97 |
| Past due over 90 days | 59 | - | 59 | 184 | (85) | 99 |
| Carrying amount | 6,464 | - | 6,464 | 5,742 | (85) | 5,657 |
The impairment provision has been calculated based on expected losses for the Office's pool of debtors. Expected losses have been determined based on an analysis of the Office's losses in previous periods and review of specific debtors.
Movements in the provision for impairment of receivables are as follows:
| Actual 2013/14 $000 |
Actual 2012/13 $000 |
|
| Balance at 1 July | 85 | 178 |
| Additional provisions made/(written back) during the year | (85) | 5 |
| Receivables written off during the period | - | (98) |
| Balance at 30 June | - | 85 |