18. OTHER PAYABLES AND ACCRUALS

Other payables and accruals consisted of the following:

	As of December 31,
	2013		2014
	RMB		RMB
Payables for purchase of property, plant and equipment		209,168,858		163,015,047
Payables for project assets		282,999,774		745,106,497
Government grants related to assets		53,150,000		67,840,000
Value-added tax and other tax payables		26,032,624		77,827,147
Freight payables		71,588,840		112,111,724
Accrued utilities, rentals and interest		21,296,512		39,474,340
Contracted labor fee		28,579,830		39,329,924
Accrued warranty cost		36,133,758		64,199,521
Commission payables		28,359,421		11,466,566
Accrued professional service fees		9,217,250		11,325,928
Others		63,846,698		60,446,983
Total		830,373,565		1,392,143,677

The government grant was under Golden Sun Program which was sponsored by China's Ministry of Finance, Ministry of Science and Technology, the National Energy Administration of the National Development and Reform Commission, and the Ministry of Housing and Urban-Rural Development. These grants will be deducted from the carrying amount when the assets are ready for use.