XML 59 R37.htm IDEA: XBRL DOCUMENT v3.25.1

Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2024

Significant Accounting Policies

Schedule of movements of the allowance for expected credit losses

The Group recorded a provision for current expected credit losses. The following table sets out movements of the allowance for expected credit losses for the years ended December 31, 2022, 2023 and 2024:

		For the Year Ended December 31,
		2022				2023				2024
		RMB in thousands
Beginning balance			292,473				305,535				219,201
Provisions/(Reversal)			130,549				(16,000	)			109,801
Write-offs			(117,487	)			(70,334	)			(45,009	)
Ending balance			305,535				219,201				283,993

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 10 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, 2024 were as follows:

		December 31, 2024
		RMB in thousands
2025			194,625
2026			129,023
2027			1,637
Total future lease payments			325,285
Impact of discounting remaining lease payments			14,246
Total lease liabilities			311,039

Schedule of supplemental cash flow information related to operating leases

Supplemental cash flow information related to operating leases was as follows:

		For the Year Ended December 31,
		2022				2023				2024
		RMB in thousands
Cash payments for operating leases			200,376				206,518				198,418
Right-of-use assets obtained/(released) in exchange for operating lease liabilities			467,765				(60,910	)			15,979

Schedule of net revenues disaggregated by revenue sources

The following table presents the Group’s net revenues disaggregated by revenue sources:

		For the Year Ended December 31,
		2022				2023				2024
		RMB in thousands
Value-added services			8,715,170				9,910,080				10,999,137
Advertising			5,066,212				6,412,040				8,189,175
Mobile games			5,021,290				4,021,137				5,610,323
IP derivatives and others			3,096,495				2,184,730				2,032,890
Total net revenues			21,899,167				22,527,987				26,831,525

Schedule of appropriations to general reserve funds and statutory surplus funds

The following table presents the Group’s appropriations to general reserve funds and statutory surplus funds for the years ended December 31, 2022, 2023 and 2024:

		For the Year Ended December 31,
		2022				2023				2024
		RMB in thousands
Appropriations to general reserve funds and statutory surplus funds			11,552				8,576				3,893

X

- Definition

Tabular disclosure of the appropriations to general reserve funds and statutory surplus funds.

+ References

No definition available.

+ Details

Name:	bili_ScheduleOfAppropriationsToRetainedEarningsTableTextBlock
Namespace Prefix:	bili_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the useful life of intangible assets.

+ References

No definition available.

+ Details

Name:	bili_ScheduleOfIntangibleAssetsUsefulLifeTableTextBlock
Namespace Prefix:	bili_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountingPoliciesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-13

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-5

+ Details

Name:	us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-4

+ Details

Name:	us-gaap_LeaseCostTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-6

+ Details

Name:	us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration