XML 59 R43.htm IDEA: XBRL DOCUMENT v3.21.2

ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

Dec. 31, 2020

ACCOUNTS RECEIVABLE

Schedule of 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

X

- References

No definition available.

+ Details

Name:	us-gaap_ReceivablesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration