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TAXATION - Significant components of the Group's deferred tax assets and liabilities (Details) ¥ in Thousands, $ in Thousands | Dec. 31, 2023 CNY (¥) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 CNY (¥)
--- | --- | --- | ---
Deferred tax assets: |  |  |
Tax loss carried forward | ¥ 2,447,162 | $ 344,676 | ¥ 2,318,161
Accrued expenses | 91,794 | 12,929 | 84,428
Depreciation | 19,095 | 2,689 | 17,073
Allowance for doubtful accounts | 185,467 | 26,122 | 85,666
Government grant | 21,808 | 3,072 | 5,779
Operating lease liabilities | 28,405 | 4,001 | 57,828
Accrued interest | 215,659 | 30,375 | 197,767
Finance lease liabilities | 80,286 | 11,308 | 47,505
Impairment of long-lived assets | 129,036 | 18,174 | 0
Others | 11,557 | 1,628 | 8,241
Less: valuation allowance | (2,809,601) | (395,724) | (2,415,627)
Deferred tax assets, net | 420,668 | 59,250 | 406,821
Deferred tax liabilities: |  |  |
Operating lease right-of-use assets | 25,464 | 3,587 | 46,367
One-time deduction for fixed asset purchases | 292,141 | 41,147 | 231,532
Long-lived assets arising from acquisition | 204,032 | 28,737 | 238,672
Finance lease right-of-use assets | 17,452 | 2,458 | 41,530
Others | 24,144 | 3,401 | 15,772
Deferred tax liabilities, gross | 563,233 | 79,330 | 573,873
Net deferred tax liabilities | ¥ 142,565 | $ 20,080 | ¥ 167,052

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