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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Schedule of Information Relating to Property, Plant and Equipment | Property, plant and equipment are stated at cost and are depreciated using the straight-line method over the estimated useful lives of the assets, as follows:
|  |  |  | Estimated
|  |  |  | residual
Category |  | Estimated useful life |  | value
Buildings |  | 20‑50 years |  | —
Medical equipment* |  | 5‑20 years |  | —
Electronic and office equipment |  | 3‑5 years |  | —
Motor vehicles |  | 5 years |  | —
Leasehold improvement and building improvement |  | shorter of lease term or 5 years |  | —
* The cost of the asset is amortized over the estimated useful life. However, if ownership is transferred at the end of the lease term, the cost of the asset is amortized over the shorter of customer contract or the useful life of the asset which ranges from 5 to 20 years.
Schedule of estimated useful life for the intangible assets | The estimated useful life for the intangible assets is as follows:
|  | Estimated
|  | useful life
Operating license |  | 20 years
Favorable leases |  | 12-17 years
Customer relationship |  | 5‑16 years
Operating leases |  | 9‑16 years
Software |  | 3‑5 years
Schedule of disaggregation of revenue |
|  | For the Years Ended December 31,
|  | 2017 |  | 2018 |  | 2019 |  | 2019
|  | RMB |  | RMB |  | RMB |  | US$
ASC 606 revenue: |  |  |  |  |  |  |  |
Management services and technical services |  | 46,143 |  | 50,291 |  | 48,416 |  | 6,954
Brand royalty fees |  | 6,604 |  | 5,189 |  | 5,081 |  | 730
Consumable sales |  | 7,005 |  | 5,867 |  | 9,482 |  | 1,362
Medical service |  | 31,599 |  | 37,770 |  | 54,048 |  | 7,763
Medicine income |  | 57 |  | 15,058 |  | 22,777 |  | 3,272
ASC 606 revenue |  | 91,408 |  | 114,175 |  | 139,804 |  | 20,081
ASC 842 revenue: |  |  |  |  |  |  |  |
Operating lease income* |  | 232,015 |  | 71,864 |  | 53,485 |  | 7,683
Sales-type lease income* |  | — |  | — |  | 1,130 |  | 162
Direct financing lease income* |  | 7,554 |  | 4,859 |  | 3,944 |  | 567
ASC 842 revenue |  | 239,569 |  | 76,723 |  | 58,559 |  | 8,412
Total revenue |  | 330,977 |  | 190,898 |  | 198,363 |  | 28,493
Schedule of cummulative effect of changes made to company's balance sheet | The cumulative effect of changes made to the Company’s consolidated balance sheet as of January 1, 2018 for the adoption of ASU 2016‑16 was as follows:
|  | Balance at December |  | Adjustments Due to |  | Balance at January 1,
|  | 31, 2017 |  | ASU 2016‑16 |  | 2018
Liabilities: |  | RMB |  | RMB |  | RMB
Deferred tax liabilities |  | 73,577 |  | (5,632) |  | 67,945
Equity: |  |  |  |  |  |
Accumulated deficit |  | (879,393) |  | 5,632 |  | (873,761)
Schedule of adoption of ASC 842 | The impact arising from the adoption of ASC 842 at January 1, 2019 for leases as lessee was as follows:
|  |  |  | Adjustment due to |  |
|  | Balance as of |  | the adoption of ASU |  | Balance as of
|  | December 31, 2018 |  | 2016-02 |  | January 1, 2019
Assets: |  |  |  |  |  |
Right-of-use assets, net |  | — |  | 529,843 |  | 529,843
Prepayments and other current assets |  | 227,714 |  | (1,186) |  | 226,528
Prepaid land lease payments |  | 438,323 |  | (438,323) |  | —
Liabilities: |  |  |  |  |  |
Operating lease liabilities, current |  | — |  | 13,101 |  | 13,101
Operating lease liabilities, non-current |  | — |  | 77,233 |  | 77,233

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