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ACCOUNTS RECEIVABLE | 12 Months Ended
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Dec. 31, 2017
ACCOUNTS RECEIVABLE [Abstract] |
ACCOUNTS RECEIVABLE |
5. | ACCOUNTS RECEIVABLE
|  | As at December 31, |
|  | 2016 |  | 2017 |  | 2017 |
|  | RMB |  | RMB |  | US$ |
Accounts receivable |  |  | 189,646 |  |  | 144,921 |  |  | 22,274 |
Allowance for doubtful accounts |  |  | (57) |  |  | (12,969) |  |  | (1,993) |
Accounts receivable, net |  |  | 189,589 |  |  | 131,952 |  |  | 20,281 |
The movement in the allowance for doubtful accounts were as follows:
|  | For the Years Ended December 31, |
|  | 2015 |  | 2016 |  | 2017 |  | 2017 |
|  | RMB |  | RMB |  | RMB |  | US$ |
Balance at the beginning of the year |  |  | 2,281 |  |  | 1,781 |  |  | 57 |  |  | 9 |
Acquisition of CHS |  |  | 167 |  |  | — |  |  | — |  |  | — |
Provisions for the year |  |  | 2,925 |  |  | 1,066 |  |  | 14,840 |  |  | 2,281 |
Reversal of provisions from prior periods due to subsequent cash collection during the year |  |  | (749) |  |  | — |  |  | — |  |  | — |
Amounts written off during the year |  |  | (2,843) |  |  | (2,790) |  |  | (1,928) |  |  | (297) |
Balance at the end of the year |  |  | 1,781 |  |  | 57 |  |  | 12,969 |  |  | 1,993 |
Provisions for allowance for doubtful debts are recorded in “general and administrative expenses” in the consolidated statements of comprehensive loss. Accounts receivable with carrying value of RMB34,850 and RMB13,164 (US$2,023) were used to secure bank borrowings of RMB45,400 and RMB20,100 (US$3,089) as at December 31, 2016 and 2017, respectively (note 17).

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- 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=84173941&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=84173941&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=84173941&loc=d3e5074-111524 + Details
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