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Prepayments and Other Assets (Tables) | 12 Months Ended
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Dec. 31, 2021
Prepayments and Other Assets [Abstract] |
Schedule of Prepayments and Other Assets |
|  | As at December 31 |
|  | 2020 |  |  | 2021 |  |  | 2021 |
|  | RMB |  |  | RMB |  |  | US$ |
Current portion: |  |  |  |  |  |  |  |  |  |  |  |
Prepayments to suppliers |  |  | 78,621 |  |  |  | 162,528 |  |  |  | 25,504 |
Contract costs* |  |  | 13,882 |  |  |  | 145,628 |  |  |  | 22,852 |
Contract assets, net** |  |  | — |  |  |  | 550,068 |  |  |  | 86,318 |
VAT prepayments |  |  | 470,567 |  |  |  | 619,391 |  |  |  | 97,196 |
Interest receivable |  |  | 14,204 |  |  |  | 21,463 |  |  |  | 3,368 |
Individual income tax receivable*** (Note 12) |  |  | 231,377 |  |  |  | 48,949 |  |  |  | 7,681 |
Others |  |  | 78,435 |  |  |  | 138,994 |  |  |  | 21,811 |
|  |  | 887,086 |  |  |  | 1,687,021 |  |  |  | 264,730 |
Non-current portion: |  |  |  |  |  |  |  |  |  |  |  |
Prepayments for electronic equipment |  |  | 8,978 |  |  |  | 25,388 |  |  |  | 3,984 |
Others |  |  | 2,846 |  |  |  | 3,678 |  |  |  | 577 |
|  |  | 11,824 |  |  |  | 29,066 |  |  |  | 4,561 |
* | Represents costs incurred in advance of revenue recognition arising from direct and incremental cost s related to enterprise cloud services provided. Such contract costs are recognized as cost of revenue upon the recognition of the related revenues.
** | Represents the Group’s rights to consideration for work completed in relation to its services performed but not billed at the report date. The increase in contract assets as compared to December 31, 2020 is a result of a business acquisition. The allowance for credit losses on contract assets was RMB1,591 (US$250) as of December 31, 2021. The amounts charged to expenses for credit losses o n contract assets and write-offs charged against the allowance were RMB2,100 (US$330) and RMB509 (US$80) , respectively, for the year ended December 31, 2021.
*** | Represents amounts due from certain employees related to their individual income taxes (“IIT”) arising from exercise and vesting of share-based awards.

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- Definition Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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