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Accounts Receivable, Net

12 Months Ended

Dec. 31, 2019

5. Accounts Receivable, Net

The following table sets out the balance of accounts receivable as of December 31, 2018 and 2019 (in thousands):

	As of December 31,
	2018			2019			2019
	RMB			RMB			US$
Accounts receivable, gross		562,797			757,158			108,759
Allowance for doubtful accounts		(78,684	)		(118,886	)		(17,077	)
Accounts receivable, net		484,113			638,272			91,682

The following table presents the movement of the allowance for doubtful accounts (in thousands):

	2017			2018			2019			2019
	RMB			RMB			RMB			US$
Balance as of January 1,		91,348			65,454			78,684			11,302
Additional provision/(reversal) charged to bad debt expenses, net		(9,137	)		22,473			43,932			6,311
Write-off of bad debt provision		(16,757	)		(9,243	)		(3,730	)		(536	)
Balance as of December 31,		65,454			78,684			118,886			17,077

The reversal of RMB9.1 million bad debt expenses in 2017 were mainly caused by the collection of previously fully-reserved receivables of RMB25.4 million, and partially offset by the addition of new bad debt provision of RMB16.3 million.