12. TRADE ACCOUNTS RECEIVABLE

As of December 31, trade accounts receivable were as follows:

in million €	2007	2006
Trade accounts receivable	2,382	2,306
less allowance for doubtful accounts	223	218
Trade accounts receivable, net	2,159	2,088

All trade accounts receivable are due within one year.

The following table shows the development of the allowance for doubtful accounts during the fiscal year:

in million €	2007	2006
Allowance for doubtful accounts at the beginning of the year	218	200
Change in valuation allowances as recorded in the consolidated statement of income	152	155
Write-offs and recoveries of amounts previously written-off	-132	-119
Foreign currency translation	-15	-18
Allowance for doubtful accounts at the end of the year	223	218

The following table shows the ageing analysis of trade accounts receivable and their allowance for doubtful accounts:

in million €	not overdue	up to 3 months overdue	3 to 6 months overdue	6 to 12 months overdue	more than 12 months overdue	Total
Trade accounts receivable	1,315	463	182	168	254	2,382
less allowance for doubtful accounts	12	18	23	35	135	223
Trade accounts receivable, net	1,303	445	159	133	119	2,159