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ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 31, 2021

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE

6. ACCOUNTS RECEIVABLE


		As at December 31,
		2020		2021		2021
		RMB		RMB		US$
Accounts receivable		83,848		132,831		20,844
Allowance for credit losses		(6,473)		(4,932)		(774)
Accounts receivable, net		77,375		127,899		20,070

The rollforward in the allowance for credit losses were as follows:


		For the Years Ended December 31,
		2019		2020		2021		2021
		RMB		RMB		RMB		US$
Balance at the beginning of the year		3,585		7,147		6,473		1,016
Cumulative effect of adopting ASU 2016-13		—		597		—		—
Disposal of subsidiary		—		(60)		—		—
Provisions for the year		4,510		1,879		1,463		230
Reversal of provisions from prior periods due to subsequent cash collection during the year		(221)		(1,415)		(983)		(154)
Amounts written off during the year		(734)		(1,675)		(2,021)		(318)
Foreign exchange gain or loss		7		—		—		—
Balance at the end of the year		7,147		6,473		4,932		774

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 RMB33,686 and RMB10,056 (US$1,578)were used to secure certain bank borrowings as at December 31, 2020 and 2021 respectively (note 18).