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ACCOUNTS RECEIVABLE
 12 Months Ended
Dec. 31, 2016
ACCOUNTS RECEIVABLE [Abstract]  
ACCOUNTS RECEIVABLE
6.
ACCOUNTS RECEIVABLE
 
 
 
As at December 31,
 
 
 
2015
 
2016
 
2016
 
 
 
RMB
 
RMB
 
US$
 
Accounts receivable
 
 
220,035
 
 
189,646
 
 
27,314
 
Allowance for doubtful accounts
 
 
(1,781)
 
 
(57)
 
 
(8)
 
Accounts receivable, net
 
 
218,254
 
 
189,589
 
 
27,306
 
 
 
 
For the Years Ended December 31,
 
 
 
2014
 
2015
 
2016
 
2016
 
 
 
RMB
 
RMB
 
RMB
 
US$
 
The movement in the allowance for doubtful accounts were as follows:
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at the beginning of the year
 
 
3,091
 
 
2,281
 
 
1,781
 
 
257
 
Acquisition of CHS
 
 
—
 
 
167
 
 
—
 
 
—
 
Provisions for the year
 
 
700
 
 
2,925
 
 
1,066
 
 
154
 
Reversal of provisions from prior periods due to subsequent cash collection during the year
 
 
(1,510)
 
 
(749)
 
 
—
 
 
—
 
Amounts written off during the year
 
 
—
 
 
(2,843)
 
 
(2,790)
 
 
(403)
 
Balance at the end of the year
 
 
2,281
 
 
1,781
 
 
57
 
 
8
 
 
Provisions for allowance for doubtful accounts are recorded in “general and administrative expense” in the consolidated statements of comprehensive income (loss).
 
Accounts receivable with carrying value of RMB51,304 and RMB34,850 (US$5,019) were pledged as collateral for bank borrowings of RMB98,980 and RMB45,400 (US$6,539) as at December 31, 2015 and 2016, respectively (note 18).