14. Trade accounts receivable

As of December 31, trade accounts receivable were as follows:

in million € 2009 2008
Trade accounts receivable 2,794 2,734
less allowance for doubtful accounts 285 257
Trade accounts receivable, net 2,509 2,477

in million € 2009 2008
Trade accounts receivable 2,794 2,734
less allowance for doubtful accounts 285 257
Trade accounts receivable, net 2,509 2,477

All trade accounts receivable are due within one year.

The following table shows the development of the allowance for doubtful accounts during the fiscal year:

in million € 2009 2008
Allowance for doubtful accounts at the beginning of the year 257 223
Change in valuation allowances as recorded in the consolidated statement of income 174 159
Write-offs and recoveries of amounts previously written-off - 141 - 129
Foreign currency translation - 5 4
Allowance for doubtful accounts at the end of the year 285 257

in million € 2009 2008
Allowance for doubtful accounts at the beginning of the year 257 223
Change in valuation allowances as recorded in the consolidated statement of income 174 159
Write-offs and recoveries of amounts previously written-off - 141 - 129
Foreign currency translation - 5 4
Allowance for doubtful accounts at the end of the year 285 257

The following table shows the ageing analysis of trade accounts receivable and their allowance for doubtful accounts:

in million € not
overdue
up to 3
months
overdue
3 to 6
months
overdue
6 to 12
months
overdue
more than
12 months
overdue
Total
Trade accounts receivable 1,648 450 225 187 284 2,794
less allowance for doubtful accounts 7 32 27 45 174 285
Trade accounts receivable, net 1,641 418 198 142 110 2,509

in million € not
overdue
up to 3
months
overdue
3 to 6
months
overdue
6 to 12
months
overdue
more than
12 months
overdue
Total
Trade accounts receivable 1,648 450 225 187 284 2,794
less allowance for doubtful accounts 7 32 27 45 174 285
Trade accounts receivable, net 1,641 418 198 142 110 2,509

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15. Inventories

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