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Trade receivable analysis

The company applies a payment rating assessment to each customer individually, which categorises customers into 13 payment categories. This assessment is integral to the calculation of doubtful debts. The 13 payment categories has been summarised into four main summary categories.
An analysis of the debtors book based on the payment ratings is set out below:
		Number of customers		Doubtful debt provision %
Debtors payment categories		Sept 2009	Sept 2008	Sept 2009	Sept 2008	Mar 2009
Satisfactory paid
Customers fully paid up to date	No.	491 614	515 471
including those who have paid 70%	%	69.6%	72.5%	0%	0%	0%
or more of amounts due over the
contract period.
Slow payers
Customers who have paid between	No.	57 539	52 899
65% and 70% of amounts due over	%	8.2%	7.4%	21%	18%	20%
the contract period.
Non-performing customers
Customers who have paid between	No.	52 949	48 683
55% and 65% of amounts due over	%	7.5%	6.9%	41%	42%	42%
the contract period.
Non-performing customers
Customers who have paid 55%	No.	103 795	93 497
or less of amounts due over the	%	14.7%	13.2%	89%	85%	88%
contract period.
		705 897	710 550	17.9%	15.5%	15.7%

The total doubtful debt provision is allocated to the summary categories based on the number of customers.