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Accounts receivable, net

12 Months Ended

Dec. 31, 2016

Accounts receivable, net

Accounts receivable, net

8.  Accounts receivable, net

Accounts receivable, net, consists of the following:

		As of December 31,
		2015		2016
		RMB		RMB
Online direct sales and online marketplace receivables		7,579,868		16,336,141
Online payment processing transactions receivables		385,547		770,134
Advertising receivables		121,170		179,498
Others		379,059		594,947
Accounts receivable		8,465,644		17,880,720
Allowance for doubtful accounts		(271,979	)	(416,312	)
Accounts receivable, net		8,193,665		17,464,408

The movements in the allowance for doubtful accounts were as follows:

		For the year ended December 31,
		2014		2015		2016
		RMB		RMB		RMB
Balance at beginning of the year		(1,770	)	(63,715	)	(271,979	)
Additions		(64,424	)	(273,772	)	(408,316	)
Reverse		868		—		—
Write-offs		1,611		65,508		263,983
Balance at end of the year		(63,715	)	(271,979	)	(416,312	)

The value-added tax receivables due from customers are recorded in online direct sales and online marketplace receivables. The allowance for doubtful accounts related to the Group’s financing receivables from individual customers related to the online direct sales business was RMB253,347 and RMB398,815 as of December 31, 2015 and 2016, respectively.

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- 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.

+ References

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