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ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

Dec. 31, 2019

ACCOUNTS RECEIVABLE

Schedule of 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

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- References

No definition available.

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- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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