18. | DEFERRED REVENUES |
Deferred revenues mainly represent the unearned portion of installation fees for wireline services received from customers, the unused portion of calling cards, and the unamortized portion of government grants (Note 15).
December 31, | ||||||||
2016 | 2017 | |||||||
RMB | RMB | |||||||
Balance at beginning of year |
2,482 | 3,558 | ||||||
Additions for the year |
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— calling cards |
753 | 390 | ||||||
— government grants |
1,494 | — | ||||||
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2,247 | 390 | |||||||
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Reductions for the year |
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— amortization of installation fees |
(294 | ) | (208 | ) | ||||
— usage of calling cards |
(625 | ) | (384 | ) | ||||
— amortization of government grants |
(252 | ) | (295 | ) | ||||
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Balance at end of year |
3,558 | 3,061 | ||||||
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Representing: |
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— current portion |
1,253 | 1,233 | ||||||
— non-current portion |
2,305 | 1,828 | ||||||
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3,558 | 3,061 | |||||||
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Included in other assets are primarily capitalized direct costs associated with the installation of wireline services. As of December 31, 2016 and 2017, the unamortized portion of these costs was RMB367 and RMB228 respectively.