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Prepayments and Other Current Assets | 12 Months Ended
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Dec. 31, 2022
Prepaid Expense and Other Assets, Current [Abstract] |
Prepayments and Other Current Assets |
7. | Prepayments and Other Current Assets
Prepayments and other current assets consisted of the following:
|  | As of December 31, |
|  | 2021 |  |  | 2022 |
|  | RMB |  |  | RMB |  |  | US$ |
Prepayment for service |  |  | 1,672 |  |  |  | 11,157 |  |  |  | 1,618 |
Unbilled revenue (Note 15) |  |  | — |  |  |  | 10,800 |  |  |  | 1,566 |
Deductible value-added tax input |  |  | 16,487 |  |  |  | 8,976 |  |  |  | 1,301 |
Prepayment for acquisition of inventories |  |  | 8,286 |  |  |  | 6,910 |  |  |  | 1,002 |
Loans receivable – current portion (Note 9) |  |  | — |  |  |  | 4,000 |  |  |  | 580 |
Staff advances |  |  | 1,257 |  |  |  | 940 |  |  |  | 136 |
Others |  |  | 1,693 |  |  |  | 2,400 |  |  |  | 347 |
|  |  | 29,395 |  |  |  | 45,183 |  |  |  | 6,550 |
As of December 31, 2021 and 2022, the Group recorded the allowance for doubtful accounts of RMB1,537 and RMB1,655 (US$240 ) , respectively.

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