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ACCOUNTS RECEIVABLE | 12 Months Ended
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Dec. 31, 2019
ACCOUNTS RECEIVABLE |
ACCOUNTS RECEIVABLE | 6. ACCOUNTS RECEIVABLE
|  | As at December 31,
|  | 2018 |  | 2019 |  | 2019
|  | RMB |  | RMB |  | US$
Accounts receivable |  | 90,453 |  | 80,878 |  | 11,618
Allowance for doubtful accounts |  | (3,585) |  | (7,147) |  | (1,027)
Accounts receivable, net |  | 86,868 |  | 73,731 |  | 10,591
The rollforward in the allowance for doubtful accounts were as follows:
|  | For the Years Ended December 31,
|  | 2017 |  | 2018 |  | 2019 |  | 2019
|  | RMB |  | RMB |  | RMB |  | US$
Balance at the beginning of the year |  | 57 |  | 12,969 |  | 3,585 |  | 515
Provisions for the year |  | 14,840 |  | 1,303 |  | 4,510 |  | 648
Reversal of provisions from prior periods due to subsequent cash collection during the year |  | — |  | (709) |  | (221) |  | (32)
Amounts written off during the year |  | (1,928) |  | (9,989) |  | (734) |  | (105)
Foreign exchange gain or loss |  | — |  | 11 |  | 7 |  | 1
Balance at the end of the year |  | 12,969 |  | 3,585 |  | 7,147 |  | 1,027
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 nil and RMB30,524 (US$4,384)were used to secure certain bank borrowings as at December 31, 2018 and 2019, respectively (note 19).

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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/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196772 + Details
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- References No definition available. + Details
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