Allowance for expected credit losses
Hearing Australia has recognised an impairment of expected credit losses of $11,000 (2018: a reversal of impairment of $117,000) in profit or loss for the year ended 30 June 2019.

Accounting policy for trade and other receivables
Trade receivables are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less any allowance for expected credit losses. Trade receivables for goods and services are generally due for settlement within 30 days from date of invoice and 3 days for DOH claims for payment.

Hearing Australia has applied the simplified approach to measuring expected credit losses, which uses a lifetime expected loss allowance. To measure the expected credit losses, trade receivables have been grouped based on days overdue.

Other receivables are recognised at amortised cost, less any allowance for expected credit losses.