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ACCOUNTS RECEIVABLE

12 Months Ended

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).