Accounts receivable, net

12 Months Ended

Dec. 31, 2022

9.	Accounts receivable, net

Accounts receivable, net consist of the following:


	As of December 31,
	2021			2022

	(RMB in millions)
Logistics receivables		6,204			11,063
Online retail and online marketplace receivables (*)		5,840			9,982
Advertising receivables and others		890			1,113

Accounts receivable		12,934			22,158
Allowance for doubtful accounts		(1,034	)		(1,582	)

Accounts receivable, net		11,900			20,576

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


	For the year ended December 31,
	2020			2021			2022

	(RMB in millions)
Balance at beginning of the year		(318	)		(566	)		(1,034	)
Additions		(331	)		(535	)		(615	)
Write-off		83			67			67

Balance at end of the year		(566	)		(1,034	)		(1,582	)

(*)

For the accounts receivable in relation to consumer financing business, which is recorded in online retail and online marketplace receivables, as JD Technology 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 w

provided.