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ACCOUNTS RECEIVABLE
 12 Months Ended
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).