a. Record the changes in the allowance for doubtful accounts in 2018, excluding recoveries. State the income statement impact of each entry.

Cementos Pacasmayo S.A.A. and Subsidiaries Notes to the consolidated financial statements 7. Trade and other receivables (a) This caption was made up as follows: Current Non-current 2018 2017 2018 2017 S/(000) 77,083 10,366 3,967 3,209 S/(000) 81,299 9,380 3,574 1,372 S(000) S/(000) Trade receivables (b) Indemnification from insurance Other receivables from sale of fixed assets 923 3,221 Accounts receivable from Parent company and affiliates, note 27 Loans to employees Interests receivables, note 6(c) Funds restricted to tax payments 1,032 1,091 164 159 331 73 Other accounts receivable 3,353 2,036 (1,685) 97,299 (2,295) 97,210 Allowance for expected credit losses (c) Financial assets classified as receivables (d) 923 3,221 Value-added tax credit 2,308 2,177 3,402 9,241 3,745 9,241 Tax refund receivable 206 42 Allowance for expected credit losses (c) (9,034) Non-financial assets classified as receivables 2,514 2,219 3,609 12,986 99,724 99,518 4,532 16,207 (c) The movement of the allowance for expected credit losses is as follows: 2018 2017 2016 S/(000) 1,685 9,717 (62) (11) S/(000) S/(000) Opening balance 781 667 Additions 1,190 114 Recoveries Write-off (286) Ending balance 11,329 1,685 781 As of December 31, 2018, the additions include S/9,034,000 related to the allowance for expected credit losses for other receivables (see note 23), and S/683,000 related to the allowance for expected credit losses for trade receivables (S/1,190,000 as of December 31, 2017), which are presented in the sales line of the consolidated statement of profit or loss. IIIII IIIII (d) The aging analysis of trade and other accounts receivable as of December 31, 2018 and 2017, is as follows: Past due but not impaired Total Neither past due nor impaired SI(000) 29,346