TRADE RECEIVABLES

9 Months Ended

Sep. 30, 2016

3. TRADE RECEIVABLES

Trade receivables, net, consisted of the following:

	September 30, 2016			December 31, 2015
	(thousands of dollars)
Trade receivables	$	20,129		$	19,684
Less allowance for doubtful accounts		(300	)		(210	)
Trade receivables, net	$	19,829		$	19,474

Trade receivables serves as collateral for our amended and restated credit agreement. See Note 9.

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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