
	Current		1-89 days past due		90-119 days Past due		120-149 days Past due		150-179 days Past due		Total accounts receivable
December 31, 2018
Loan facilitation		765,354		38,768		8,193		8,086		7,720		828,121
Post facilitation		10,310		4,197		1,689		1,877		1,926		19,999
Other		14,466		—		—		—		—		14,466

Total		790,130		42,965		9,882		9,963		9,646		862,586

December 31, 2019
Loan facilitation		793,608		78,878		22,058		20,440		18,920		933,904
Post facilitation		38,710		11,487		4,956		5,238		5,346		65,737
Other		28,363		—		—		—		—		28,363

Total		860,681		90,365		27,014		25,678		24,266		1,028,004

As disclosed in note 2(k), the Company writes-off the accounts receivable and the related allowance when the accounts receivables are delinquent for 180 days or more.

The following table sets forth the movement of provision for accounts receivable as of December 31, 2018 and 2019, respectively:


	For the Years Ended December 31,
	2018			2019
	RMB			RMB
Beginning balance		—			50,544
Impact due to adoption of new revenue standard		16,501			—
Current period accrual		107,352			274,375
Current period reversal		(700	)		(12,493	)
Current period write-off		(72,609	)		(166,727	)

Ending balance		50,544			145,699

The following table sets forth the contract assets as of December 31, 2018 and 2019:


	As of December 31,
	2018		2019
	RMB		RMB
Investment management fee for investment programs		110,321		20,555
Contract acquisition cost		1,782		—

		112,103		20,555

The following table sets forth the movement of contract assets for the years ended December 31, 2018 and 2019:


	For the Years Ended December 31,
	2018			2019
	RMB			RMB
Beginning balance		—			112,103
Impact due to adoption of new revenue standard		53,084			—
Recognition of investment management fee		208,471			109,423
Recognition of contract acquisition cost		4,186			—
Settlement upon maturity of investment programs		(146,483	)		(199,189	)
Settlement upon fulfilment of contract		(7,155	)		(1,782	)

Ending balance		112,103			20,555