XML 39 R13.htm IDEA: XBRL DOCUMENT
v3.3.1.900

ACCOUNTS RECEIVABLE, NET | 12 Months Ended
--- | ---
Dec. 31, 2015
ACCOUNTS RECEIVABLE, NET |
ACCOUNTS RECEIVABLE, NET | 5. ACCOUNTS RECEIVABLE, NET
|  | As of December 31, |
|  | 201 4 |  | 201 5 |
|  | RMB |  | RMB |  | US$ |
Accounts receivable |  | 263,577 |  | 638,148 |  | 98,513 |
Allowance for doubtful accounts |  | (3,230 | ) | (17,592 | ) | (2,716 | )
|  | 260,347 |  | 620,556 |  | 95,797 |
The Group maintains allowance for doubtful accounts for estimated is recorded when loss is probable based on an assessment of specific evidence indicating troubled collection, historical experience, accounts aging and other factors. The Group reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. In evaluating the collectability of individual receivable balances, the Group considers many factors, including the age of the balance, the customer’s payment history, its current credit-worthiness and current economic trends. As of December 31, 201 4 and 201 5, all accounts receivable were due from third party customers. The following table presents movement of the allowance for doubtful receivables:
|  | As of December 31, |
|  | 2014 |  | 2015 |
|  | RMB |  | RMB |  | US$ |
Balance at the beginning of the year |  | 72 |  | 3,230 |  | 499 |
Charged to general and administrative expenses |  | 3,230 |  | 13,326 |  | 2,057 |
Additions in connection with business acquisition |  | — |  | 729 |  | 113 |
Write-off during the year |  | (72 | ) | — |  | — |
Foreign Exchange effect |  | — |  | 307 |  | 47 |
Balance at the end of the year |  | 3,230 |  | 17,592 |  | 2,716 |

X
- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5066-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -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=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5162-111524 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5074-111524 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Article 9 + Details
Name: | us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ReceivablesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration