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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Estimated Useful lives of Fixed Assets

Fixed assets are stated at cost less accumulated depreciation. Depreciation is recorded on a straight-line basis over the shorter of the estimated useful lives of the assets or the term of the related lease, as follows:

Office building		–  43 to 45 years
Office building related facility, machinery and equipment		–  15 years
Computer equipment		–  3 to 5 years
Office equipment		–  3 to 5 years
Vehicles		–  5 years
Leasehold improvements		– over the shorter of lease terms or estimated useful lives of the assets

Intangible Assets, Weighted Average Economic Lives from Date of Purchase

Intangible assets have weighted average useful lives from the date of purchase as follows:

Customer relationships		– 5 years
Software		– 5 years
Trademarks		– 10 years
User list		– 5 years
Licensed copyrights of video contents		– 3 years
Others		– 6 years

Summary of Revenues Disaggregated by Revenue Source

		For the years ended
		December 31,  2017				December 31,  2018				December 31,  2019				December 31,  2019
		RMB				RMB				RMB				US$
		(In millions)
Online marketing			73,146				81,912				78,093				11,217
iQIYI membership service			6,532				10,603				14,415				2,071
iQIYI content distribution			1,192				2,163				2,544				365
Interest income earned from provision of financial services			1,658				1,724				—				—
Others			2,281				5,875				12,361				1,776
Other revenue			11,663				20,365				29,320				4,212
Total revenue			84,809				102,277				107,413				15,429

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Tabular disclosure of the estimated useful lives of property plant and equipment.

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Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130545-203045

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Tabular disclosure of the characteristics, including initial carrying value, residual amount, weighted average useful life, of finite-lived intangible assets acquired during the period by major class. A major class is composed of intangible assets that can be grouped together because they are similar, either by nature or by their use in the operations of the company.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275

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