18. OTHER PAYABLES AND ACCRUALS

Other payables and accruals consisted of the following:

	As of December 31,
	2014		2015
	RMB		RMB
Payables for project assets		745,106,497		1,238,489,738
Payables for purchase of property, plant and equipment		163,015,047		323,124,629
Freight payables		112,111,724		142,678,891
Value-added tax and other tax payables		77,827,147		89,567,061
Accrued warranty cost		64,199,521		88,911,062
Accrued utilities, rentals and interest		39,474,340		87,683,202
Government grants related to assets		67,840,000		39,359,068
Contracted labor fee		39,329,924		37,451,104
Countervailing and anti-dumping duty		12,914,931		30,052,841
Accrued professional service fees		11,325,928		17,507,860
Commission payables		11,466,566		17,106,323
Payable for litigation claim (note 29 (c))		-		15,331,850
Deposits		5,824,000		15,629,000
Insurance premium payables		5,946,378		2,557,415
Borrowing from third parties		5,548,568		2,447,349
Public offering issuance cost		2,481,149		2,328,174
Others		27,731,957		78,344,582
Total		1,392,143,677		2,228,570,149

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.