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Accounts and Notes Receivable, Net
12 Months Ended
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