| Schedule of Trade and Other Receivables |
Activity in the allowance for doubtful accounts was as follows:
| | | | | | | | Years ended | | December 31, 2019
$ | | December 31, 2018
$ | Balance, beginning of the year | 1,023 |
| | 1,642 |
| Provision for uncollectible receivables | 2,836 |
| | 1,355 |
| Write-offs, net of recoveries | (965 | ) | | (1,974 | ) | Balance, end of the year | 2,894 |
| | 1,023 |
|
| | | | | | | | | | | December 31, 2019
$ | | December 31, 2018
$ | | January 1, 2018
$ | Indirect taxes receivable | 36,821 |
| | 3,774 |
| | 832 |
| Unbilled revenues | 31,629 |
| | 12,653 |
| | 7,616 |
| Trade receivables | 9,660 |
| | 11,191 |
| | 7,073 |
| Accrued interest | 5,754 |
| | 5,109 |
| | 2,015 |
| Other receivables | 6,665 |
| | 8,620 |
| | 4,403 |
| | 90,529 |
| | 41,347 |
| | 21,939 |
|
| | | | | | | | | | | December 31, 2019 | | December 31, 2018 | | January 1, 2018 | | $ | | $ | | $ | Merchant cash advances receivable, gross | 131,227 |
| | 77,653 |
| | 49,143 |
| Allowance for uncollectible merchant cash advances receivable | (7,241 | ) | | (1,767 | ) | | (2,042 | ) | Loans receivable, gross | 28,547 |
| | 16,959 |
| | — |
| Allowance for uncollectible loans receivable | (2,361 | ) | | (972 | ) | | — |
| Merchant cash advances and loans receivable, net | 150,172 |
| | 91,873 |
| | 47,101 |
|
The following table summarizes the activities of the Company’s allowance for uncollectible merchant cash advances and loans receivable: | | | | | | | | Years ended | | December 31, 2019 | | December 31, 2018 | | $ | | $ | Balance, beginning of the year | 2,739 |
| | 2,042 |
| Provision for uncollectible merchant cash advances receivable | 13,257 |
| | 4,950 |
| Merchant cash advances receivable charged off, net of recoveries | (7,783 | ) | | (5,225 | ) | Provision for uncollectible loans receivable | 2,655 |
| | 972 |
| Loans receivable charged off, net of recoveries | (1,266 | ) | | — |
| Balance, end of the year | 9,602 |
| | 2,739 |
|
|