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Accounts receivable, net
 12 Months Ended
Dec. 31, 2018
Accounts receivable, net  
Accounts receivable, net

9.Accounts receivable, net

Accounts receivable, net consists of the following:

 

 

 

 

 

 

 

 

As of December 31, 

 

 

2017

 

2018

 

    

RMB

    

RMB

Online direct sales and online marketplace receivables

 

14,819,862

 

7,756,808

Advertising receivables

 

572,495

 

534,410

Logistics receivables

 

1,020,771

 

2,997,163

Accounts receivable

 

16,413,128

 

11,288,381

Allowance for doubtful accounts

 

(53,981)

 

(178,393)

Accounts receivable, net

 

16,359,147

 

11,109,988

 

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

 

 

 

 

 

 

 

 

 

 

For the year ended December 31,

 

    

2016

    

2017

    

2018

 

 

RMB

 

RMB

 

RMB

Balance at beginning of the year

 

(38,633)

 

(36,993)

 

(53,981)

Additions

 

 —

 

(16,988)

 

(124,412)

Reverse

 

1,640

 

 —

 

 —

Balance at end of the year

 

(36,993)

 

(53,981)

 

(178,393)

 

For the accounts receivable in relation to consumer financing business, as JD Digits performs credit risk assessment services for the individuals and purchases the over-due receivables from the Group at carrying values to absorb the risks and obtain the rewards from such business, no allowance for doubtful accounts in relation to consumer financing receivables were provided.