Accounts receivable, net

12 Months Ended

Dec. 31, 2014

8. Accounts receivable, net

Accounts receivable, net, consists of the following:

	As of December 31,
	2013		2014
	RMB		RMB
Product sales and online marketplace receivables	380,938		2,043,243
Online payment processing transactions receivables	35,083		182,412
Advertising receivables	44,372		62,705
Others	43,466		219,567
Allowance for doubtful accounts
Balance at beginning of the year	(1,877	)	(1,770	)
Additions	(559	)	(72,608	)
Reversals	666		868
Write-offs	—		1,839
Balance at end of the year	(1,770	)	(71,671	)
Accounts receivable, net	502,089		2,436,256

The value-added tax receivables from customers are recorded in product sales and online marketplace receivables.

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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