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Accounts receivable, net
 9 Months Ended
Sep. 30, 2019
Accounts receivable, net  
Accounts receivable, net
6
.
Accounts receivable, net
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accounts receivable, net consists of the following:
                 
 
As of
 
 
December 31,
2018
 
  
September 30,
2019
 
 
RMB
 
  
RMB
 
Online direct sales and online marketplace receivables
 
(*)
    
7,756,808
     
2,943,460
 
Logistics
receivables
   
2,997,163
     
2,919,434
 
Advertising
receivables
   
534,410
     
525,385
 
 
 
 
 
 
 
 
 
 
Accounts receivable
   
11,288,381
     
6,388,279
 
Allowance for doubtful accounts
   
(178,393
)    
(374,022
)
 
 
 
 
 
 
 
 
 
Accounts receivable, net
   
11,109,988
     
6,014,257
 
                 
 
 
 
 
 
 
The movements in the allowance for doubtful accounts
a
re as follows:
                 
 
A
s
 of
  
 
December 31,

2018
 
  
September 30,

2019
 
 
RMB
 
  
RMB
 
Balance at beginning of the period
   
(53,981
)    
(178,393
)
Additions
   
(124,412
)    
(199,917
)
Write-off
   
—
     
4,288
 
 
 
 
 
 
 
 
 
 
Balance at end of the period
   
(178,393
)    
(374,022
)
                 
 
 
 
 
 
 
(*)
 
For the accounts receivable in relation to consumer financing business, which is recorded in online direct sales and online marketplace receivables, 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.