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ACCOUNTS RECEIVABLE, NET (Tables) | 12 Months Ended
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Dec. 31, 2023
ACCOUNTS RECEIVABLE, NET |
Schedule of 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
Schedule of the movement in the allowance for doubtful accounts | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 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 Tabular disclosure of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 + Details
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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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