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Accounts receivable, net (Tables)

12 Months Ended

Dec. 31, 2020

Accounts receivable, net

Schedule of accounts receivable

Accounts and notes receivables are consisted of the following:

		December 31, 2019		December 31, 2020
		RMB		RMB
Notes receivable		12,209		5,235
Accounts receivable, gross		74,357		84,189
Less: allowance for doubtful accounts		(14,175)		(23,298)
Accounts receivable, net		72,391		66,126

Schedule of allowance for doubtful accounts

		December 31, 2018		December 31, 2019		December 31, 2020
		RMB		RMB		RMB
Balance at the beginning of the year		418		491		14,175
Additions charged to bad debt expense		491		13,684		13,654
Write-off of bad debt allowance		(418)		—		(4,531)
Balance at the end of the year		491		14,175		23,298

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- Definition

Tabular disclosure of the allowance for doubtful accounts.

+ References

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- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

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