Note 21 Accounts Receivable

12/31/2017 12/31/2016
2017-12-31 2016-12-31
Gross receivables Kundfordringar, brutto 224,536 197,334
Reserve for doubtful accounts Reserv för osäkra fordringar -4,232 -4,427
Net receivables after reserve for doubtful accounts Kundfordringar, netto efter reserv för osäkra fordringar 220,304 192,907

Management believes that the reported balance of net receivables after the reserve for doubtful accounts agrees with its fair market value.

12/31/2017 12/31/2016
2017-12-31 2016-12-31
Reserve for doubtful accounts at the beginning of the year Reserv osäkra fordringar vid årets början -4,427 0
Opening reserve via acquisition Ingående reserv vid förvärv 0 -4,849
Reserve for doubtful accounts for the year Årets reservering för osäkra kundfordringar -3,199 -1,663
Utilization of reserve for customer losses Utnyttjande av reserv hänförlig till kundförluster 3,359 1,883
Reversal of unused amount Reversering av reserven 148 294
Exchange rate difference Valutakursdifferens -113 −92
Total Totalt -4,232 -4,427
Accounts receivable aging analysis 12/31/2017 12/31/2016
Åldersanalys kundfordringar 2017-12-31 2016-12-31
Not overdue Ej förfallna 154,441 142,736
1-30 days past due Förfallna 1-30 dagar 24,732 19,413
31-60 days past due Förfallna 31-60 dagar 10,828 7,006
61-90 days past due Förfallna 61-90 dagar 5,757 5,525
>90 days past due Förfallna > 90 dagar 28,778 22,654
Total Totalt 224,536 197,334

The group believes that payment will be received for receivables that are past due but have not been written down since the customers have a good payment history.