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Accounts Receivable, Net | 12 Months Ended
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Dec. 31, 2021
Receivables, Net, Current [Abstract] |
Accounts Receivable, Net |
6. | ACCOUNTS RECEIVABLE, NET
|  | As at December 31 |
|  | 2020 |  |  | 2021 |  |  | 2021 |
|  | RMB |  |  | RMB |  |  | US$ |
Accounts receivable |  |  | 2,350,641 |  |  |  | 3,603,240 |  |  |  | 565,427 |
Allowance for credit losses |  |  | (15,770 | ) |  |  | (32,265 | ) |  |  | (5,063 | )
Accounts receivable, net |  |  | 2,334,871 |  |  |  | 3,570,975 |  |  |  | 560,364 |
The movements of the allowance for credit losses were as follows:
|  | As at December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |  |  | 2021 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Balance at beginning of the year |  |  | 2,249 |  |  |  | 22,894 |  |  |  | 15,770 |  |  |  | 2,475 |
Adoption of ASC 326* |  |  | — |  |  |  | — |  |  |  | 5,684 |  |  |  | 892 |
Provision for expected credit losses |  |  | 61,687 |  |  |  | 44,695 |  |  |  | 121,731 |  |  |  | 19,102 |
Write-offs charged against the allowance |  |  | (41,042 | ) |  |  | (44,096 | ) |  |  | (101,202 | ) |  |  | (15,881 | )
Recoveries during the year |  |  | — |  |  |  | (7,723 | ) |  |  | (9,718 | ) |  |  | (1,525 | )
Balance at end of the year |  |  | 22,894 |  |  |  | 15,770 |  |  |  | 32,265 |  |  |  | 5,063 |
* | Starting from January 1, 2021, the Group adopted ASC 326, which amends previously issued the guidance regarding the impairment of financial instruments by creating an impairment model that is based on expected losses rather than incurred losses. The Group used a modified retrospective approach with a cumulative effect of increasing the opening balance of accumulated deficit approximately of RMB5,684 (US$892).

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- Definition The entire disclosure for accounts receivable, contract receivable, receivable held-for-sale, and nontrade receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -URI http://asc.fasb.org/topic&trid=2196771 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -URI http://asc.fasb.org/topic&trid=82887179 + Details
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- References No definition available. + Details
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