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PREPAYMENTS AND OTHER CURRENT ASSETS | 12 Months Ended
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Dec. 31, 2022
PREPAYMENTS AND OTHER CURRENT ASSETS |
PREPAYMENTS AND OTHER CURRENT ASSETS | 7. PREPAYMENTS AND OTHER CURRENT ASSETS Prepayments and other current assets consist of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ |  | As at December 31,
​ | ​ | Notes | ​ | 2021 |  | 2022 |  | 2022
​ |  | ​ |  | RMB |  | RMB |  | US$
Due from suppliers |  | i) |  | 25,622 |  | 31,660 | ​ | 4,590
Loan receivables |  | ii) |  | 169,272 |  | 294,130 |  | 42,645
Advances to employees |  | ​ |  | 2,708 |  | 2,601 |  | 377
Dividend receivable |  |  |  | — |  | 1,643 |  | 238
Deductible value-added tax | ​ | ​ | ​ | 45,031 | ​ | 44,268 | ​ | 6,418
Tax refund | ​ | ​ | ​ | 216 | ​ | 234 | ​ | 34
Due from hospital | ​ | ​ | ​ | 978 | ​ | 1,138 | ​ | 165
Deferred expenses | ​ | ​ | ​ | 1,868 | ​ | 200 | ​ | 29
Others |  | ​ |  | 26,177 | ​ | 26,767 | ​ | 3,882
​ | ​ | ​ |  | 271,872 |  | 402,641 | ​ | 58,378
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Allowance for credit losses |  |  |  | (14,853) |  | (17,290) |  | (2,507)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ |  | 257,019 |  | 385,351 | ​ | 55,871
​ 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, 2021 and 2022, 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, and Beijing Allcure Medical Information Technology Co., Ltd. (“Allcure Information”) of total amount of RMB 154,707 and RMB 178,453 (US$25,873) as at December 31, 2021 and 2022, and third parties of RMB 14,565 and RMB 115,677 (US$16,772) as at December 31, 2021 and 2022, respectively. The Group recorded allowance for doubtful debts amounting to RMB 9,015 and RMB 9,017 (US$1,307) as at December 31, 2021 and 2022, respectively. Besides the credit losses provided to the balances to related parties, the Group recorded allowance for credit losses amounting to RMB 3,001 and RMB 3,011 (US$437) as of December 31, 2021 and 2022, respectively to balances to third parties.

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