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Principal Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2021

Principal Accounting Policies

Schedule of restricted cash balance

As of December 31, 2020 and 2021, the Group had a restricted cash balance approximately RMB3,051.4 million and RMB2,878.0 million, respectively, comprising as follows (in millions):


		December 31,		December 31,
		2020		2021
		RMB		RMB
Customer deposit of NetEase Pay accounts		1,722.0		2,091.3
Pledge deposits for short-term bank borrowings		1,295.0		—
Deposit required by the PRC government authorities related to Youdao’s educational services		—		749.8
Others		34.4		36.9
Total		3,051.4		2,878.0

Schedule of movements of the allowance for doubtful accounts/expected credit losses

The following table sets out the movements of the allowance for doubtful accounts/expected credit losses for the years ended December 31, 2019, 2020 and 2021 (in thousands):


		For the year ended December 31,
		2019		2020		2021
		RMB		RMB		RMB
Balance at the beginning of year		130,648		77,147		113,253
Provisions		(30,946)		40,600		265,930
Write-offs		(22,555)		(4,494)		(9,201)
Balance at the end of year		77,147		113,253		369,982

Schedule of property, equipment and software useful lives


Building		20 years
Decoration		5 years
Leasehold improvements		lesser of the term of the lease and the estimated useful lives of the assets
Furniture, fixtures, office and other equipments		3-10 years
Vehicles		5 years
Servers and computers		3 years
Software		3 years

Schedule of intangible assets and its estimated useful life


License right		over the license period
Technology		7-10 years
Trademark		10 years