On Mélèze SA's receivables from related parties, the cumulative allowance is 20,000 at the beginning and 34,000 at the end of the year. During the year, 8,000 of impaired receivables were written off, the corresponding allowance being used; there was no other movement. Calculate the allowance expense for the year to be disclosed.
- Cumulative allowance at the beginning of the year
- 20,000
- Receivables written off (allowance used)
- 8,000
- Cumulative allowance at the end of the year
- 34,000