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Accounts and Notes Receivable, Net | 12 Months Ended
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Dec. 31, 2017
Receivables [Abstract] |
Accounts and Notes Receivable, Net |
5. | ACCOUNTS AND NOTES RECEIVABLE, NET
Accounts and notes receivable and the allowance for doubtful debt consist of the following:
|  | December 31, |
|  | 2016 |  |  | 2017 |
|  | RMB |  |  | RMB |  |  | US$ |
Accounts receivable |  |  | 735,154 |  |  |  | 526,747 |  |  |  | 80,960 |
Notes receivable |  |  | 1,215 |  |  |  | 2,720 |  |  |  | 418 |
Allowance for doubtful debt |  |  | (80,910 | ) |  |  | (73,656 | ) |  |  | (11,321 | )
|  |  | 655,459 |  |  |  | 455,811 |  |  |  | 70,057 |
As of December 31, 2016 and 2017, all accounts and notes receivable were due from third party customers. An analysis of the allowance for doubtful debt is as follows:
|  | December 31, |
|  | 2016 |  |  | 2017 |
|  | RMB |  |  | RMB |  |  | US$ |
Balance at beginning of the year |  |  | 40,070 |  |  |  | 80,910 |  |  |  | 12,436 |
Additional provision charged to expense |  |  | 79,637 |  |  |  | 69,553 |  |  |  | 10,690 |
Write-off of accounts receivable |  |  | (38,797 | ) |  |  | (19,766 | ) |  |  | (3,038 | )
Provision included in disposed subsidiaries |  |  | — |  |  |  | (57,041 | ) |  |  | (8,767 | )
Balance at the end of the year |  |  | 80,910 |  |  |  | 73,656 |  |  |  | 11,321 |

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5066-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(6)) -URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5162-111524 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(5)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5074-111524 + Details
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