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Property and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2018

Property and Equipment, Net

Schedule of 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

Schedule of depreciation expenses allocated to captions in income statement

		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

X

- Definition

The tabular disclosure of allocation of depreciation expense to captions in income statement.

+ References

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- Definition

Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(13))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

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