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SUMMARY OF PRINCIPAL ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2018

SUMMARY OF PRINCIPAL ACCOUNTING POLICIES

Schedule of expected useful lives of property and equipment

Buildings		20 years
Leasehold improvements		Over the shorter of the lease term or their estimated useful lives
Machinery		5-10 years
Furniture, fixtures and equipment		5 years
Motor vehicles		5 years

Schedule of useful life intangible assets

Power purchase agreement ("PPA")		Over the estimated useful lives
Technical know-how		10 years
Computer software		1-10 years

Schedule of disaggregation of revenue

		Years Ended December 31,
		2016		2017		2018
		(In Thousands of U.S. Dollars)
MSS segment:
Revenue recognized at a point in time		2,742,518		2,705,985		2,095,743
Revenue recognized over time		4,128		6,938		73,175
Energy segment:
Revenue recognized at a point in time		25,755		633,195		1,542,906
Revenue recognized over time		80,677		44,275		32,688
		2,853,078		3,390,393		3,744,512

Schedule of contract assets and contract liabilities

		At December 31, 2017		At December 31, 2018		Fluctuation		%
		(In Thousands of U.S. Dollars, except percentages)
Contract Assets
Accounts receivables, unbilled		1,253		38		1,215		3,197	%
Contract Liabilities
Advances from customers		51,739		39,024		12,715		33	%
Deferred revenue		47,854		51,381		(3,527)		(7)	%
		99,593		90,405		9,188		10	%

Summary of the Company's other operating income, net

		Years Ended December 31,
		2016		2017		2018
		$		$		$
Net gain on disposal of solar power system		(47,899)		(27,803)		(36,098)
Net loss on disposal of property, plant and equipment		8,094		1,960		2,565
Government grants		(2,734)		(6,473)		(11,013)
Business interruption insurance compensation		—		(15,238)		—
		(42,539)		(47,554)		(44,546)

Schedule of gross prepayments made to individual suppliers in excess of 10% of total advances to suppliers

		At December 31,		At December 31,
		2017		2018
		$		$
Supplier A		18,260		18,260

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