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Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2020

Significant Accounting Policies

Schedule of movements of the allowance for doubtful accounts

The following table sets out movements of the allowance for doubtful accounts for the years ended December 31, 2018, 2019 and 2020:

		For the Year Ended December 31,
		2018				2019				2020
						RMB in thousands
Beginning balance prior to ASC 326			—				—				17,696
Impact of adoption to ASC 326			—				—				17,900
Beginning balance			4,516				14,420				35,596
Provisions			10,904				9,396				99,165
Write-offs			(1,000	)			(6,120	)			(13,758	)
Ending balance			14,420				17,696				121,003

Schedule of estimated useful lives of the intangible assets

Major identifiable intangible assets that have determinable lives continue to be amortized over their estimated useful lives using the straight-line method as follows:

Licensed copyrights of content		shorter of the licensed period or projected useful life of the content, mainly vary from 1 to 8 years
License rights of mobile games		shorter of the licensed period or projected useful life of mobile games, mainly vary from 1 to 3 years
Intellectual property and others		1 - 10 years, based on the underlying intangible assets expected to contribute to the future cash flows

Schedule of future lease payments under operating leases

Future lease payments under operating leases as of December 31, 2020 were as follows:

		December 31, 2020
		RMB in thousands
2021			156,869
2022			171,923
2023			106,253
2024			43,575
2025 and thereafter			17,813
Total future lease payments			496,433
Impact of discounting remaining lease payments			(42,642	)
Total lease liabilities			453,791

Future lease payments under leases as of December 31, 2018 were as follows:

		Operating Leases*
		RMB in thousands
2019			65,400
2020			72,230
2021			73,054
2022			69,681
Beyond 2022			19,544

* Amounts are based on ASC 840, Leases that were superseded upon the Company’s adoption of ASC 842, Leases on January 1, 2019.

Schedule of Lease Cost

		For the Year Ended December 31,
		2019				2020
		RMB in thousands
Cash payments for operating leases			67,535				107,772
Right-of-use assets obtained in exchange for operating lease liabilities			96,692				260,867

Schedule of net revenues disaggregated by revenue sources

		For the Year Ended December 31,
		2018				2019				2020
		RMB in thousands
Mobile games			2,936,331				3,597,809				4,803,382
Value-added services (formerly known as Live broadcasting and VAS)			585,643				1,641,043				3,845,663
Advertising			463,490				817,016				1,842,772
E-commerce and others			143,467				722,054				1,507,159
Total net revenues			4,128,931				6,777,922				11,998,976

Schedule of appropriations to general reserve funds and statutory surplus funds

		For the Year Ended December 31,
		2018				2019				2020
		RMB in thousands
Appropriations to general reserve funds and statutory surplus funds			3,591				5,797				4,421

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Tabular disclosure of allowance for credit loss on financing receivable.

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Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date.

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