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ACCOUNTS RECEIVABLE | 12 Months Ended
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Dec. 31, 2020
ACCOUNTS RECEIVABLE |
ACCOUNTS RECEIVABLE | 6. ACCOUNTS RECEIVABLE ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As at December 31,
​ | ​ | 2019 | ​ | 2020 | ​ | 2020
​ |  | RMB |  | RMB |  | US$
Accounts receivable |  | 80,878 |  | 83,848 | ​ | 12,850
Allowance for credit losses |  | (7,147) |  | (6,473) |  | (992)
Accounts receivable, net |  | 73,731 |  | 77,375 | ​ | 11,858
​ The rollforward in the allowance for credit losses were as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Years Ended December 31,
​ | ​ | 2018 | ​ | 2019 | ​ | 2020 | ​ | 2020
​ |  | RMB |  | RMB |  | RMB |  | US$
Balance at the beginning of the year |  | 12,969 |  | 3,585 |  | 7,147 |  | 1,095
Cumulative effect of adopting ASU 2016-13 | ​ | — | ​ | — | ​ | 597 | ​ | 92
Disposal of subsidiary | ​ | — | ​ | — | ​ | (60) | ​ | (9)
Provisions for the year |  | 1,303 |  | 4,510 |  | 1,879 |  | 288
Reversal of provisions from prior periods due to subsequent cash collection during the year |  | (709) |  | (221) |  | (1,415) |  | (217)
Amounts written off during the year |  | (9,989) |  | (734) |  | (1,675) |  | (257)
Foreign exchange gain or loss |  | 11 |  | 7 |  | — |  | —
Balance at the end of the year |  | 3,585 |  | 7,147 |  | 6,473 |  | 992
​ 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 RMB30,524 and RMB33,686 (US$5,163)were used to secure certain bank borrowings as at December 31, 2019 and 2020 respectively (note 18).

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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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