Table:
| USDm | 2019 | 2018 | 2017 |
| --- | --- | --- | --- |
| Analysis as of 31 December of freight receivables: |  |  |  |
| Gross freight receivables: |  |  |  |
| Not yet due | 39.8 | 44.0 | 25.5 |
| Due < 30 days | 22.5 | 18.8 | 26.0 |
| Due between 30 and 180 days | 25.3 | 20.5 | 18.4 |
| Due > 180 days | 6.0 | 4.4 | 2.7 |
| Total gross | 93.6 | 87.7 | 72.6 |
| Allowance for expected credit loss | 3.7 | 1.7 | 1.3 |
| Total net | 89.9 | 86.0 | 71.3 |
Paragraphs:
NOTE 10 – FREIGHT RECEIVABLES
As of 31 December 2019, freight receivables included receivables at a value of USD 0.0m (2018: USD 0.0m 2017: USD 0.0m) that are individually determined to be impaired to a value of USD 0.0m (2018: USD 0.0m, 2017: USD 0.0m).
Management makes allowance for expected credit loss based on the simplified approach to provide for expected credit losses, which permits the use of the lifetime expected loss provision for all trade receivables. Expected credit loss for receivables overdue more than 180 days is 25%-100%, depending on category. Expected credit loss for receivables overdue more than one year is 100%.
Question:
As of 2019, what did freight receivables include?
Answer: receivables at a value of USD 0.0m (2018: USD 0.0m 2017: USD 0.0m) that are individually determined to be impaired to a value of USD 0.0m (2018: USD 0.0m, 2017: USD 0.0m)