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Property and Equipment, Net

12 Months Ended

Dec. 31, 2018

Property and Equipment, Net

Property and Equipment, Net

6.    Property and Equipment, Net

		As of December 31,
		2017		2018		2018
		RMB		RMB		US$
At cost:
Computer and office equipment		7,256		27,148		3,949
Leasehold improvement		5,019		10,654		1,550
		12,275		37,802		5,499
Less: accumulated depreciation		(2,996)		(8,727)		(1,270)
		9,279		29,075		4,229

For the years ended December 31, 2016, 2017 and 2018, the Group recorded depreciation expenses of RMB756,  RMB2,265 and RMB5,934  (US$863), respectively, and were included in the following captions:

		For the years ended December 31,
		2016		2017		2018		2018
		RMB		RMB		RMB		US$
Costs of revenues		321		553		1,291		188
Sales and marketing expenses		163		546		805		117
General and administrative expenses		68		181		1,074		156
Research and development expenses		204		985		2,764		402
		756		2,265		5,934		863

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- References

No definition available.

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- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-URI http://asc.fasb.org/topic&trid=2155823

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