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PREPAYMENTS AND OTHER CURRENT ASSETS (Tables)

12 Months Ended

Dec. 31, 2021

PREPAYMENTS AND OTHER CURRENT ASSETS

Schedule of Prepayments and Other Current Assets

Prepayments and other current assets consist of the following:

​

​	​	​	​	​	​	​	​	​
​	​	​		As at December 31,
​	​	Notes	​	2020		2021		2021
​		​		RMB		RMB		US$
Due from suppliers		i)		61,313		25,622	​	4,021
Loan receivables		ii)		67,367		169,272		26,562
Advances to employees		​		3,654		2,708		425
Receivables from disposal of medical equipment		​		7,330		—		—
Interest receivable				157		—		—
Dividend receivable				766		—		—
Deductible value-added tax	​	​	​	37,015	​	45,031	​	7,066
Tax refund	​	​	​	222	​	216	​	34
Capital contribution of contingently redeemable noncontrolling interest	​	iii)	​	31,415	​	—	​	—
Due from hospital	​	​	​	831	​	978	​	153
Deferred expenses	​	​	​	—	​	1,868	​	293
Others		​		15,501	​	26,177	​	4,109
​	​	​		225,571		271,872	​	42,663
​	​	​	​	​	​	​	​	​
Allowance for credit losses				(12,528)		(14,853)		(2,331)
​	​	​	​	​	​	​	​	​
​	​	​		213,043		257,019	​	40,332

​

The Group records allowance for doubtful debts in “general and administrative expenses” in the consolidated statements of comprehensive loss.

i) Amounts due from suppliers represented prepayments made for orders and returnable deposits of cancelled orders. The risk of loss arising from non-performance by or bankruptcy of suppliers is assessed prior to the order of the equipment. The Group has provided reserve for bad debt amounting to nil and nil on the amounts due from suppliers as at December 31, 2020 and 2021, respectively.

ii) Loan receivables represented the loans to other parties, including loans to related parties such as the Guangdong Proton International Hospital Management Co., Ltd, Xi’an JiangyuanAndike Ltd. (“JYADK”) and Beijing Allcure Medical Information Technology Co., Ltd. (“Allcure Information”) of total amount of RMB10,688 and RMB154,707 (US$24,277) as at December 31, 2020 and 2021, and third parties of RMB56,680 and RMB14,565 (US$2,285) as at December 31, 2020 and 2021, respectively. The Group recorded allowance for doubtful debts amounting to RMB9,000 and RMB9,015 (US$1,415) as at December 31, 2020 and 2021, respectively. Besides the credit losses provided to the balances to related parties, the Group recorded allowance for credit losses amounting to RMB3,005 and RMB3,001 (US$471) as of December 31, 2020 and 2021, respectively to balances to third parties.

iii) Capital contribution of contingently redeemable noncontrolling interest is receivable from noncontrolling investors for the capital contribution with contingently redeemable rights and it is fully received in the year 2021.

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- References

No definition available.

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- Definition

Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs.

+ 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 210.5-02.17)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

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