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Property and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2019

Property, Equipment and Software, Net

Schedule of Property, equipment and software, net

​

​	​	​	​	​	​	​
​		As of December 31,
​		2018		2019		2019
​	​	RMB	​	RMB	​	US$
At cost:	​	​	​	​	​	​
Computer, office equipment and purchased software	​	27,148		49,129		7,057
Leasehold improvement	​	10,654	​	18,826	​	2,704
​	​	37,802	​	67,955	​	9,761
Less: accumulated depreciation	​	(8,727)		(26,682)		(3,833)
​	​	29,075		41,273		5,928

Schedule of depreciation expenses allocated to captions in income statement

​

​	​	​	​	​	​	​	​	​
​		For the years ended December 31,
​		2017	​	2018		2019		2019
​	​	RMB	​	RMB	​	RMB	​	US$
Costs of revenues	​	553	​	1,291		3,603		518
Sales and marketing expenses	​	546	​	805		2,415		347
General and administrative expenses	​	181	​	1,074		1,901		273
Research and development expenses	​	985	​	2,764		10,179		1,462
​	​	2,265	​	5,934		18,098		2,600

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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