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Accounts Receivable, net

12 Months Ended

Dec. 31, 2019

Accounts Receivable, net

Accounts Receivable, net

5. Accounts Receivable, net

Accounts receivable, net consists of the following:

		December 31,		December 31,
		2018		2019
		RMB’000		RMB’000
Accounts receivable		184,339		549,950
Less: allowance for doubtful accounts		(2,070)		(11,413)
Accounts receivable, net		182,269		538,537

Accounts receivable are non‑interest bearing and are generally on terms between 90 to 270 days. In some cases, these terms are extended for certain qualifying long‑term customers who have met specific credit requirements.

The movements in the allowance for doubtful accounts are as follows:

		For the year ended
		December 31,
		2017		2018		2019
		RMB’000		RMB’000		RMB’000
Balance at beginning of the year		—		—		(2,070)
Additions		—		(2,070)		(9,504)
Write-offs		—		—		161
Balance at end of the year		—		(2,070)		(11,413)

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- References

No definition available.

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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 http://asc.fasb.org/subtopic&trid=2196772

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