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22. Trade accounts receivable

Trade accounts receivable less write-downs amounted to €6,106 million on the closing date (2008: €5,953 million), including €6,098 million (2008: €5,936 million) maturing within one year and €8 million (2008: €17 million) maturing after one year.

Changes in write-downs of trade accounts receivable were as follows:

Write-Downs of Trade Accounts Receivable		[Table 4.57]
	2008	2009
	€ million	€ million
Accumulated write-downs, January 1	(295)	(256)
Changes in scope of consolidation	-	-
Additions expensed in the reporting period	(184)	(85)
Deductions due to reversal or utilization	198	96
Exchange differences	25	(26)
Accumulated write-downs, December 31	(256)	(271)

Unimpaired trade accounts receivable of €1,057 million (2008: €1,137 million) were overdue or due immediately on the closing date.

Overdue Trade Accounts Receivable					[Table 4.58]
		Of which neither impaired nor overdue at the closing date	Of which not impaired but overdue at the closing date
	Carrying amount		up to 3 months*	3 – 6 months	6 – 12 months	more than 12 months
	€ million	€ million	€ million	€ million	€ million	€ million
December 31, 2009	6,106	4,881	617	136	137	167
December 31, 2008	5,953	4,699	739	156	142	100
* The figures in the column “up to three months” include receivables due immediately.

The unimpaired receivables are deemed to be collectible on the basis of established credit management processes and individual assessments of customer risks. The write-downs include an appropriate allowance for default risk. In addition, a small amount of receivables is collateralized by liens on land or buildings.