1. Once a doubtful debt becomes uncollectable, the amount will be written off.

2. UNHCR provides for an allowance for doubtful accounts receivable equal to the estimated uncollectable amounts

3. Apart from the estimated uncollectable amounts, recorded under the allowance for doubtful accounts, we expect all significant accounts receivable at 31 December 2015 to be collected.

4. Apart from the estimated uncollectable amounts, recorded under the allowance for doubtful accounts, we expect all significant accounts receivable at 31 December 2014 to be collected.