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PREPAYMENTS AND OTHER ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2023
PREPAYMENTS AND OTHER ASSETS |
Schedule of prepayments and other assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As at December 31
​ |  | 2022 |  | 2023 |  | 2023
​ | ​ | RMB | ​ | RMB | ​ | US$
Current portion: |  |  |  |  |  |
Prepayments to suppliers |  | 194,796 | ​ | 269,743 |  | 37,993
Contract costs* |  | 133,084 | ​ | 157,011 |  | 22,115
Contract assets, net** |  | 488,226 | ​ | 543,083 |  | 76,492
VAT prepayments |  | 678,847 | ​ | 749,718 |  | 105,596
Interest receivable |  | 21,955 | ​ | 1,416 |  | 199
Individual income tax receivable*** (Note 12) |  | 3,742 | ​ | 11,027 |  | 1,553
Others |  | 91,372 | ​ | 80,694 |  | 11,364
​ |  | 1,612,022 | ​ | 1,812,692 |  | 255,312
Non-current portion: |  | ​ | ​ | ​ |  | ​
Prepayments for electronic equipment**** |  | 19,211 | ​ | 860,636 |  | 121,218
Others |  | 2,052 | ​ | 10,145 |  | 1,429
​ |  | 21,263 | ​ | 870,781 |  | 122,647
* | The amount represents costs incurred in advance of revenue recognition arising from direct and incremental costs related to enterprise cloud services provided. Such contract costs are recognized as cost of revenue upon the recognition of the related revenues.
** | The amount represents the Group’s rights to consideration for work completed in relation to its services performed but not billed at the end of respective periods. The increase in contract assets as of December 31, 2023 as compared to the year ended December 31, 2022 is a result of slowdown in the billing process. The allowance for credit losses on contract assets were RMB21,453 and RMB40,168 (US$5,658) as of December 31, 2022 and 2023, respectively. The amounts charged to expenses for credit losses on contract assets were RMB19,862 and RMB19,183 (US$2,702), and write-offs charged against the allowance were RMB nil and RMB468 (US$66) for the years ended December 31, 2022 and 2023, respectively.
*** | The amount represents amounts due from certain employees related to their individual income taxes (“IIT”) arising from exercise and vesting of share-based awards.
****The increase in prepayments for electronic equipment was mainly for the purchase of computing power equipment.

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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 No definition available. + Details
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