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Accounts receivable, net

12 Months Ended

Dec. 31, 2020

9. Accounts receivable, net

Accounts receivable, net consist of the following:


	As of December 31,
	2019			2020
	RMB’000			RMB’000
Logistics receivables		3,073,641			4,405,669
Online retail and online marketplace receivables (*)		2,392,737			2,102,828
Advertising receivables and others		1,042,211			1,169,492

Accounts receivable		6,508,589			7,677,989
Allowance for doubtful accounts		(318,001	)		(566,042	)

Accounts receivable, net		6,190,588			7,111,947

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


	For the year ended December 31,
	2018			2019			2020
	RMB’000			RMB’000			RMB’000
Balance at beginning of the year		(53,981	)		(178,393	)		(318,001	)
Additions		(124,412	)		(213,395	)		(330,713	)
Write-off		—			73,787			82,672

Balance at end of the year		(178,393	)		(318,001	)		(566,042	)

(*)

For the accounts receivable in relation to consumer financing business, which is recorded in online retail 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.