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ACCOUNTS RECEIVABLE | 12 Months Ended
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Dec. 31, 2018
Receivables [Abstract] |
ACCOUNTS RECEIVABLE |
6. | ACCOUNTS RECEIVABLE
|  | As at December 31, |
|  | 2017 |  |  | 2018 |  |  | 2018 |
|  | RMB |  |  | RMB |  |  | US$ |
Accounts receivable |  |  | 144,921 |  |  |  | 90,453 |  |  |  | 13,155 |
Allowance for doubtful accounts |  |  | (12,969 | ) |  |  | (3,585 | ) |  |  | (521 | )
Accounts receivable, net |  |  | 131,952 |  |  |  | 86,868 |  |  |  | 12,634 |
The movement in the allowance for doubtful accounts were as follows:
|  | For the Years Ended December 31, |
|  | 2016 |  |  | 2017 |  |  | 2018 |  |  | 2018 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Balance at the beginning of the year |  |  | 1,781 |  |  |  | 57 |  |  |  | 12,969 |  |  |  | 1,886 |
Provisions for the year |  |  | 1,066 |  |  |  | 14,840 |  |  |  | 1,303 |  |  |  | 189 |
Reversal of provisions from prior periods due to subsequent cash collection during the year |  |  | - |  |  |  | - |  |  |  | (709 | ) |  |  | (103 | )
Amounts written off during the year |  |  | (2,790 | ) |  |  | (1,928 | ) |  |  | (9,989 | ) |  |  | (1,453 | )
Foreign exchange gain or loss |  |  | - |  |  |  | - |  |  |  | 11 |  |  |  | 2 |
Balance at the end of the year |  |  | 57 |  |  |  | 12,969 |  |  |  | 3,585 |  |  |  | 521 |
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 RMB13,164 and nil were used to secure bank borrowings of RMB 20,100 and nil as at December 31, 2017 and 2018, 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://fasb.org/us-gaap/role/ref/legacyRef -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 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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 4: http://fasb.org/us-gaap/role/ref/legacyRef -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 5: http://fasb.org/us-gaap/role/ref/legacyRef -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 6: http://fasb.org/us-gaap/role/ref/legacyRef -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 7: http://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
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