XML 43 R24.htm IDEA: XBRL DOCUMENT v3.8.0.1
Deferred Government Grants
12 Months Ended
Dec. 31, 2017
Revenue Recognition and Deferred Revenue [Abstract]  
Deferred Government Grants
17. DEFERRED GOVERNMENT GRANTS

During the years ended December 31, 2015, 2016 and 2017, the Company received RMB10,160, nil and RMB2,877 (US$442), respectively, in government grants from the relevant PRC government authorities for the use in construction of property and equipment. These grants are initially deferred and subsequently recognized in the consolidated statements of operations when the Company has complied with the conditions or performance obligations attached to the related government grants, if any, and the grants are no longer refundable. Grants that subsidize the construction cost of property and equipment are amortized over the life of the related assets as a reduction of the associated depreciation expense.

Movements of deferred government grants are as follows:

 

     For the year ended December 31,  
     2015     2016     2017  
     RMB     RMB     RMB     US$  

Balance at beginning of the year

     33,572       37,620       30,993       4,764  

Additions

     10,160       —         2,877       442  

Decrease due to disposal of subsidiaries

     —         —         (3,573     (549

Recognized as a reduction of depreciation expense

     (6,112     (6,627     (7,862     (1,209
  

 

 

   

 

 

   

 

 

   

 

 

 

Balance at end of the year

     37,620       30,993       22,435       3,448