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ACCOUNTS RECEIVABLE, NET | 12 Months Ended
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Dec. 31, 2023
ACCOUNTS RECEIVABLE, NET |
ACCOUNTS RECEIVABLE, NET |
6. | ACCOUNTS RECEIVABLE, NET
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As at December 31
​ | ​ | 2022 |  | 2023 |  | 2023
​ | ​ | RMB | ​ | RMB | ​ | US$
Accounts receivable |  | 2,450,392 |  | 1,554,658 |  | 218,969
Allowance for credit losses |  | (47,962) |  | (24,743) |  | (3,485)
Accounts receivable, net |  | 2,402,430 |  | 1,529,915 |  | 215,484
​ The movements of the allowance for credit losses were as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As at December 31
​ | ​ | 2021 |  | 2022 |  | 2023 |  | 2023
​ | ​ | RMB | ​ | RMB | ​ | RMB | ​ | US$
Balance at beginning of the year |  | 15,770 |  | 32,265 |  | 47,962 |  | 6,755
Adoption of ASC 326* |  | 5,684 |  | — |  | — |  | —
Provision for expected credit losses |  | 121,731 |  | 323,848 |  | 550,891 |  | 77,592
Write-offs charged against the allowance for credit losses** |  | (101,202) |  | (273,286) |  | (497,391) |  | (70,056)
Recoveries during the year |  | (9,718) |  | (34,865) |  | (76,719) |  | (10,806)
Balance at end of the year |  | 32,265 |  | 47,962 |  | 24,743 |  | 3,485
* | On January 1, 2021, the Group adopted ASC 326 using a modified retrospective approach and did not restate the comparable prior periods, which resulted in a cumulative effect to increase the opening balance of accumulated deficit on January 1, 2021 by RMB5,684.
** | The increase in write-offs charged against the allowance for credit losses was mainly due to the deterioration of third-party customers’ financial condition resulted from their worsening business operation impacted by economic conditions.

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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 -Topic 310 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//310/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//326/tableOfContent + Details
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- References No definition available. + Details
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