Accrued Expenses and Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2021

Accrued Liabilities and Other Liabilities [Abstract]

Schedule of Accrued Expenses and Other Liabilities


	As at December 31
	2020		2021		2021
	RMB		RMB		US$
Current portion:
Customer advances*		191,357		378,957		59,467
Salary and welfare payable		117,506		600,775		94,275
Purchase of property and equipment		181,038		759,391		119,165
Accrued expenses		44,559		116,021		18,206
Other tax and surcharges payable		25,227		91,287		14,325
Deferred government grants		10,321		8,488		1,332
Purchase consideration payable**		—		148,038		23,230
Individual income tax payable*** (Note 7)		231,377		48,949		7,681
Others****		43,989		71,934		11,288

		845,374		2,223,840		348,969

Non-current portion:
Deferred government grants		7,020		6,975		1,095
Purchase consideration payable**		—		1,180,470		185,242
Others****		33,558		45,232		7,097

		40,578		1,232,677		193,434

*	The amount represents contract liabilities for the rendering of services. The increase in customer advances as compared to December 31, 2020 is a result of the increase in consideration received from the Group’s customers.

**	The amount represents the remaining purchase consideration to acquire Camelot. RMB148,038 (US$23,230) will be settled by April 30, 2022 and RMB1,180,470 (US$185,242) will be settled by June 30, 2023 . A total of RMB921,496 (US$144,603) will be settled by the Company’s ordinary shares.

***	Represents IIT payable to the tax bureau on behalf of certain employees related to their exercise and vesting of share-based awards.

****

In July 2020, the Company received a reimbursement of US$7,469 (equivalent to RMB47,597) from the depository for the establishment and maintenance of the ADS program (“ADS Reimbursement”). As of December 31, 2020 and 2021, RMB10,083 and RMB9,836 (US$1,543) were included in the current portion, and RMB33,558 and RMB22,989 (US$3,607) were included in the

non-current

portion of accrued expenses and other liabilities, respectively. The ADS Reimbursement will be released to the consolidated statements of comprehensive loss in equal amounts over the ADS program term.