7. Accounts Receivable and Advances
The following table presents details of accounts receivable and advances:
| (In thousands of dollars) | 2012 | 2011 Restated (Note 2) |
|---|---|---|
| Receivables from other government departments (OGD) | $2,385 | $3,394 |
| Receivables from external parties | 6,038 | 5,887 |
| Employee advances | 82 | 78 |
| 8,505 | 9,359 | |
| Less: | ||
| Allowance for doubtful accounts on receivables from external parties | (443) | (432) |
| Accounts receivable | 8,062 | 8,927 |
| Accounts receivable and advances held on behalf of Government | (981) | (846) |
| Net accounts receivable | $7,081 | $8,081 |