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Note 7: Financial assets

  2015 $'000 2014 $'000
1. The increase in overdue receivables is predominantly due to a pricing review for APSJobs, which resulted in invoices being issued to customers later in the financial year and also required additional time to communicate the new pricing structure to customers. At the time of preparing the 2014-15 financial statements, the majority of these receivables had been paid by customers.
Note 7a: Trade and other receivables
Goods and services in connection with
Related parties 1,743 2,442
External parties 108 168
Total goods and services receivables 1,851 2,610
Appropriation receivables
Existing programmes 25,025 21,362
Total appropriation receivables 25,025 21,362
Other receivables
GST receivable from the Australian Taxation Office 539 565
Incentive receivable - 25
Total other receivables 539 590
Total trade and other receivables (gross) 27,415 24,562
Less impairment allowance
Goods and services (6) (1)
Total impairment allowance (6) (1)
Total trade and other receivables (net) 27,409 24,561
Trade and other receivables (net) expected to be recovered
No more than 12 months 27,409 24,536
More than 12 months - 25
Total trade and other receivables (net) 27,409 24,561
Trade and other receivables (gross) aged as follows
Not overdue 26,986 24,308
Overdue by    
0 to 30 days 92 147
31 to 60 days 93 49
61 to 90 days 120 45
More than 90 days 1 124 13
Total trade and other receivables (gross) 27,415 24,562
Impairment allowance aged as follows
Overdue by    
more than 90 days (6) (1)
Total impairment allowance (6) (1)
  2015 $'000 2014 $'000

*These items are assessed as impaired as it will be uneconomic to pursue them.

Credit terms for goods and services are within 30 days (2014: 30 days).

Reconciliation of impairment allowance*
Opening balance (1) (2)
Amounts written-off  - -
Amounts recovered and reversed - 2
(Increase)/decrease recognised in net cost of services  (5) (1)
Closing balance (6) (1)