XML 66 R43.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

ACCRUED EXPENSES AND OTHER LIABILITIES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
ACCRUED EXPENSES AND OTHER LIABILITIES |
Schedule of accrued expenses and other liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As at December 31
​ |  | 2022 |  | 2023 |  | 2023
​ | ​ | RMB | ​ | RMB | ​ | US$
Current portion: | ​ |  |  |  |  |
Customer advances* | ​ | 411,467 |  | 434,252 |  | 61,163
Salary and welfare payable | ​ | 671,124 |  | 698,783 |  | 98,422
Purchase of property and equipment | ​ | 120,530 |  | 458,978 |  | 64,646
Accrued expenses | ​ | 188,533 |  | 124,943 |  | 17,598
Other tax and surcharges payable | ​ | 110,242 |  | 117,323 |  | 16,525
Deferred government grants** | ​ | 17,257 |  | 3,867 |  | 545
Purchase consideration payable*** | ​ | 1,208,985 |  | 529,648 |  | 74,599
Payables for acquisition of non-controlling interests (Note 4) | ​ | — | ​ | 352,483 | ​ | 49,646
Finance lease liabilities | ​ | — | ​ | 36,262 | ​ | 5,107
Individual income tax payable**** (Note 7) | ​ | 3,742 |  | 7,999 |  | 1,127
Others***** | ​ | 98,946 |  | 73,547 |  | 10,358
​ |  | 2,830,826 |  | 2,838,085 |  | 399,736
Non-current portion: | ​ | ​ |  | ​ |  | ​
Deferred government grants** | ​ | 104,156 |  | 87,181 |  | 12,279
Purchase consideration payable*** | ​ | — |  | 149,084 |  | 20,998
Finance lease liabilities | ​ | 180,815 | ​ | 318,306 | ​ | 44,832
Unrecognized tax benefit | ​ | 40,539 | ​ | 43,590 | ​ | 6,140
Others***** | ​ | 45,021 |  | 36,642 |  | 5,161
​ |  | 370,531 |  | 634,803 |  | 89,410
* | The amount represents contract liabilities for the rendering of services. The increase in customer advances as of December 31, 2023 is a result of the increase in consideration received from the Group’s customers.
** | The amount primarily represents government subsidies for the constructions of a data center in mainland China.
*** | As of August 25, 2023, the Company has entered into supplementary agreements (the “Supplementary Agreements”) with the founder shareholders and certain non-founder selling shareholders, to adjust the settlement timing and method of the remaining outstanding purchase consideration. Balance as of December 31, 2023 underlying and in accordance with these Supplementary Agreements will be settled by cash by August 31, 2025.
**** | 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, 2022 and 2023, RMB10,762 and RMB10,945 (US$1,542) were included in the current portion, and RMB14,350 and RMB3,648 (US$514) 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.

X
- References No definition available. + Details
Name: | us-gaap_PayablesAndAccrualsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accrued liabilities. + References No definition available. + Details
Name: | us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration