XML 64 R11.htm IDEA: XBRL DOCUMENT
v3.7.0.1

ACCOUNTS RECEIVABLE | 12 Months Ended
--- | ---
Dec. 31, 2016
ACCOUNTS RECEIVABLE [Abstract] |
ACCOUNTS RECEIVABLE |
3 | ACCOUNTS RECEIVABLE
Accounts receivable consists of the following:
|  | December 31, |
|  | 2015 |  | 2016 |
|  | RMB |  | RMB |
Accounts receivable: |  |  |  |  |  |  |
Gross |  |  | 237,624 |  |  | 214,142 |
Unearned interest |  |  | (15,997) |  |  | (15,130) |
Total accounts receivable |  |  | 221,627 |  |  | 199,012 |
Less: allowance for doubtful accounts |  |  | (66,857) |  |  | (100,462) |
Accounts receivable, net |  |  | 154,770 |  |  | 98,550 |
The classification of accounts receivable is as follows:
|  | December 31, |
|  | 2015 |  | 2016 |
|  | RMB |  | RMB |
Accounts receivable, net – current portion |  |  | 146,999 |  |  | 97,374 |
Accounts receivable, net – non-current portion |  |  | 7,771 |  |  | 1,176 |
Total accounts receivable, net |  |  | 154,770 |  |  | 98,550 |
The movements of the allowance for doubtful accounts are as follows:
|  | Year Ended December 31, |
|  | 2014 |  | 2015 |  | 2016 |
|  | RMB |  | RMB |  | RMB |
Balance at the beginning of the year |  |  | 14,041 |  |  | 35,347 |  |  | 66,857 |
Additions charged to bad debt expense |  |  | 46,000 |  |  | 63,103 |  |  | 33,605 |
Write-off of bad debt allowance |  |  | (24,694) |  |  | (31,593) |  |  | - |
Balance at the end of the year |  |  | 35,347 |  |  | 66,857 |  |  | 100,462 |
The aging analysis of our accounts receivable based on due date is as follows:
|  | As of December 31, |
|  | 2015 |  | 2016 |
|  | RMB |  | RMB |
Aging: |  |  |  |  |  |  |
– current |  |  | 104,368 |  |  | 78,276 |
– 1-3 months past due |  |  | 37,005 |  |  | 15,306 |
– 4-6 months past due |  |  | 13,373 |  |  | 10,846 |
– 7-12 months past due |  |  | 18,015 |  |  | 22,748 |
– greater than one year past due |  |  | 48,866 |  |  | 71,836 |
Total accounts receivable |  |  | 221,627 |  |  | 199,012 |

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=66008989&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(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 946 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(6)) -URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996 Reference 4: 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)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: 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=66008989&loc=d3e5162-111524 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(5)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 8: 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=66008989&loc=d3e5074-111524 + 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