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Accrued Expenses and Other Liabilities

12 Months Ended

Dec. 31, 2022

Accrued Liabilities and Other Liabilities [Abstract]

Accrued Expenses and Other Liabilities

11.	Accrued Expenses and Other Liabilities

Accrued expenses and other liabilities consisted of the following:


		As of December 31,
		2021				2022
		RMB				RMB				US$
Payroll and welfare payables			32,532				39,268				5,693
Provision for litigation settlement (a)			—				23,506				3,408
Payables for service fees			10,919				15,572				2,258
Other taxes payables			5,014				6,070				880
Product warranty liabilities			4,758				3,306				479
Payables for acquisition of property and equipment			1,237				3,040				441
Consideration payable to an equity method investment (Note 10(a))			2,800				1,750				254
Accrued interests			769				749				109
Others			3,822				4,502				653

			61,851				97,763				14,175

A reconciliation of the changes in the Group’s product warranty liability is as follows:


		For the year ended December 31,
		2021				2022
		RMB				RMB				US$
Balance as of the beginning of the year			4,856				4,758				690
Accruals during the year			1,258				880				128
Claims during the year			(319	)			(661	)			(96	)
Reversal during the year			(1,037	)			(1,197	)			(174	)

Balance as of the ending of the year			4,758				3,780				548
Less: Non-current portion of warranty			—				(474	)			(69	)

Current portion of warranty			4,758				3,306				479

(a)	As detailed in Note 24(b) (ii), the Company made a total provision of US$3,375 based on the ongoing settlement agreement and corresponding amount was recognized in other expenses for the year ended December 31, 2022.