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PROPERTY, EQUIPMENT AND SOFTWARE, NET
12 Months Ended
Dec. 31, 2022
PROPERTY, EQUIPMENT AND SOFTWARE, NET  
PROPERTY, EQUIPMENT AND SOFTWARE, NET

8. PROPERTY, EQUIPMENT AND SOFTWARE, NET

Property, equipment and software and related accumulated depreciation and amortization are as follows:

    

December 31, 

    

December 31, 

    

December 31, 

    

2021

    

2022

    

2022

    

RMB

    

RMB

    

US$

(Note 3)

Computers and equipment

 

215,468,985

265,098,467

38,435,665

Office furniture and fixtures

 

1,738,419

1,710,298

247,970

Motor vehicles

 

3,982,228

3,344,272

484,874

Software

 

10,524,000

10,542,201

1,528,476

Less: accumulated depreciation and amortization

 

(58,733,348)

(137,847,601)

(19,986,024)

Net book value

 

172,980,284

142,847,637

20,710,961

Depreciation and amortization charges for the years ended December 31, 2020, 2021 and 2022 amounting to RMB0.4 million, RMB47.4 million and RMB91.4 million (US$13.2 million), respectively. The depreciation and amortization charges included in cost of revenues are RMB nil, RMB 16.6 million and RMB 45.4 million (US$6.6 million) for the years ended December 31, 2020, 2021 and 2022,respectively, and the depreciation and amortization charges included in general and administrative expense are RMB0.4 million, RMB30.8 million and RMB 46.0 million (US$6.6 million) for the years ended December 31, 2020, 2021 and 2022, respectively. The Group has recorded a gain on disposal of property, equipment and software amounting to RMB0.03 million, RMB3.9 million, and RMB8.8 million (US$1.3 million), as other income, net for the years ended December 31, 2020, 2021 and 2022, respectively. The Group has recorded impairment loss of equipment of RMB nil, RMB 11.6 million and RMB 176.9 million (US$25.6 million) for the years ended December 31, 2020, 2021 and 2022, respectively.