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ACCOUNTS RECEIVABLE | 12 Months Ended
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Dec. 31, 2022
ACCOUNTS RECEIVABLE |
ACCOUNTS RECEIVABLE | 6. ACCOUNTS RECEIVABLE ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As at December 31,
​ | ​ | 2021 | ​ | 2022 | ​ | 2022
​ |  | RMB |  | RMB |  | US$
Accounts receivable |  | 132,831 |  | 138,035 | ​ | 20,014
Allowance for credit losses |  | (4,932) |  | (7,764) |  | (1,126)
Accounts receivable, net |  | 127,899 |  | 130,271 | ​ | 18,888
​ The rollforward in the allowance for credit losses were as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Years Ended December 31,
​ | ​ | 2020 | ​ | 2021 | ​ | 2022 | ​ | 2022
​ |  | RMB |  | RMB |  | RMB |  | US$
Balance at the beginning of the year |  | 7,147 |  | 6,473 |  | 4,932 |  | 715
Cumulative effect of adopting ASU 2016-13 | ​ | 597 | ​ | — | ​ | — | ​ | —
Disposal of subsidiary | ​ | (60) | ​ | — | ​ | — | ​ | —
Provisions for the year |  | 1,879 |  | 1,463 |  | 2,832 |  | 411
Reversal of provisions from prior periods due to subsequent cash collection during the year |  | (1,415) |  | (983) |  | — |  | —
Amounts written off during the year |  | (1,675) |  | (2,021) |  | — |  | —
Balance at the end of the year |  | 6,473 |  | 4,932 |  | 7,764 |  | 1,126
​ 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 RMB10,056 and RMB11,166 (US$1,619)were used to secure certain bank borrowings as at December 31, 2021 and 2022 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 https://asc.fasb.org/subtopic&trid=2196772 + Details
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