| Merchant Cash Advances Receivable |
Trade and Other Receivables | | | | | | | 2017
$ | | 2016
$ | Unbilled revenues | 7,616 |
| | 2,293 | Trade receivables | 7,073 |
| | 2,818 | Refundable tax credits | 2,048 |
| | 1,514 | Accrued interest | 2,015 | | 896 | Leasehold incentives receivable | 1,607 |
| | 1,452 | Sales tax receivable | 832 |
| | 390 | Other receivables | 748 |
| | 236 | | 21,939 |
| | 9,599 |
Unbilled revenues represent amounts not yet billed to merchants related to transaction fee and shipping charges, as at the consolidated balance sheet date. Merchant Cash Advances Receivable | | | | | | | | | | December 31, 2017 | | December 31, 2016 | Merchant cash advances ("MCA") receivable, gross | $ | 49,143 |
| | $ | 12,924 |
| Allowance for uncollectible MCA receivable | (2,042 | ) | | (1,028 | ) | Merchant cash advances receivable, net | $ | 47,101 |
| | $ | 11,896 |
|
The following table summarizes the activities of the Company’s allowance for uncollectible MCA receivable: | | | | | | | | | | Years ended | | December 31, 2017 | | December 31, 2016 | Allowance for uncollectible MCA receivable, beginning of the year | $ | 1,028 |
| | $ | 22 |
| Provision for uncollectible MCA receivable | 2,606 |
| | 1,006 |
| MCA receivable charged off | (1,592 | ) | | — |
| Allowance for uncollectible MCA receivable, end of the year | $ | 2,042 |
| | $ | 1,028 |
|
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