Please provide substaintive audit procedures using the following information regarding long-term receivables.

Long-term The Company provides financing to certain customers through direct financing loans for the sale of industrial access equipment. The Company applies the simplified approach, as defined in IFRS, to measure expected credit losses for receivables that contain a significant financing component (long-term receivables) and applies this approach consistently for all such receivables. To measure lifetime expected credit losses, long-term receivables are first categorized by groups with shared credit characteristics and the age of past due receivables followed by an assessment of the Company's historical experience of bad debts including customers' ability to pay and the current and future economic conditions which are expected during the life of the balance. The loss allowance is determined according to the provision matrix incorporating historical experience by credit risk rating as well as current conditions and forward looking information. These may include internal credit ratings, external credit ratings (as available), actual or expected significant adverse changes in business, financial or economic conditions, changes in the value of collateral and macroeconomic information such as market interest rates.Due to comb-19 and underlying business operation issues at certain customers. there is uncertainty in the future repayment of certain of Linamar's long-term accounts receivable. as indicated by credit rating downgrades of certain customers, and a reduction in the value of related collateral securing certain long-term receivables. A similar review and adjustment for an increase in economic credit risk due to COVID-19 was also completed on the Company's accounts and other receivables