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v3.19.3

Summary of significant accounting policies (Details 3) ¥ in Thousands, $ in Thousands | 9 Months Ended |  |  |
--- | --- | --- | --- | ---
Sep. 30, 2019 CNY (¥) lease segment item | Sep. 30, 2019 USD ($) lease segment item | Sep. 30, 2018 CNY (¥) | Sep. 30, 2019 USD ($) | Jan. 01, 2019 CNY (¥) | Dec. 31, 2018 CNY (¥)
Revenue |  |  |  |  |  |
Liabilities for return allowances | ¥ 392,316 |  |  |  |  | ¥ 363,191
Net revenues | 406,204,446 | $ 56,830,093 | ¥ 327,187,210 |  |  |
Accounts receivable, net of allowance for doubtful accounts | 6,014,257 |  |  | $ 841,425 |  | 11,109,988
Unearned revenue | 20,511,840 |  |  |  |  | 15,461,245
Unearned revenue recognized | ¥ 11,680,622 |  |  |  |  |
Revenue, Practical Expedient | true | true |  |  |  |
Customer incentives and loyalty programs |  |  |  |  |  |
Types of discounted coupons | item | 2 | 2 |  |  |  |
Expiration period of J Coupons | 1 year | 1 year |  |  |  |
Fulfillment |  |  |  |  |  |
Fulfillment | ¥ 25,973,275 | $ 3,633,795 | 23,149,139 |  |  |
Marketing |  |  |  |  |  |
Advertising costs | ¥ 11,732,006 |  | 10,516,445 |  |  |
Leases |  |  |  |  |  |
Number of capital leases | lease | 0 | 0 |  |  |  |
Segment reporting |  |  |  |  |  |
Number of major business segments | segment | 2 | 2 |  |  |  |
Recent accounting pronouncements |  |  |  |  |  |
ROU assets | ¥ 8,944,250 |  |  | $ 1,251,347 |  |
Lease liabilities | 9,132,393 |  |  |  | ¥ 7,000,000 |
ASU 2016-18 | Adjustments |  |  |  |  |  |
Recent accounting pronouncements |  |  |  |  |  |
ROU assets |  |  |  |  | ¥ 7,000,000 |
Electronics and home appliance products |  |  |  |  |  |
Revenue |  |  |  |  |  |
Net revenues | 235,972,472 |  | 201,486,112 |  |  |
General merchandise products |  |  |  |  |  |
Revenue |  |  |  |  |  |
Net revenues | 125,049,402 |  | 94,391,060 |  |  |
Shipping |  |  |  |  |  |
Fulfillment |  |  |  |  |  |
Fulfillment | 12,513,263 |  | 11,044,933 |  |  |
Marketplace and advertising services |  |  |  |  |  |
Revenue |  |  |  |  |  |
Net revenues | 29,207,415 |  | 23,073,484 |  |  |
Logistics and other services |  |  |  |  |  |
Revenue |  |  |  |  |  |
Net revenues | 15,975,157 |  | ¥ 8,236,554 |  |  |
Accrued expenses and other current liabilities |  |  |  |  |  |
Revenue |  |  |  |  |  |
Liabilities for return allowances | 392,316 |  |  |  |  | 363,191
Prepayments and other current assets |  |  |  |  |  |
Revenue |  |  |  |  |  |
Rights to recover products from customers | ¥ 414,222 |  |  |  |  | ¥ 381,165

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