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SHARE BASED COMPENSATION (Tables) | 6 Months Ended
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Jun. 30, 2021
SHARE BASED COMPENSATION [Abstract] |
Assumptions Used for Estimated Fair Value of Options | The Company calculated the estimated fair value of the options on the respective grant dates using the Black-Scholes option pricing model with the following assumptions.
|  | Granted in 2021 |
Risk-free interest rates |  |  | 0.74%~1.07% |
Expected term |  | 5.6~7.5 years |
Expected volatility |  |  | 32.1%~33.0% |
Expected dividend yield |  |  | – |
Fair value of share options |  |  | $71.70~$84.14 |
Total Compensation Expense of RSAs, RSUs and SARs Granted to Employees | Total compensation expense relating to options, RSAs, RSUs and SARs granted to Eligible Persons after deducting forfeitures recognized for the six months ended June 30, 2020 and 2021, respectively, is as follows:
|  | For the Six Months ended June 30, |
|  | 2020 |  |  | 2021 |
|  | $_ |  |  | $_ |
Share options: |  |  |  |  |  |
Cost of revenue |  |  | 65 |  |  |  | 247 |
Sales and marketing expenses |  |  | 31 |  |  |  | 5 |
General and administrative expenses |  |  | 74,363 |  |  |  | 109,351 |
Research and development expenses |  |  | 213 |  |  |  | 33 |
|  |  | 74,672 |  |  |  | 109,636 |
RSAs and RSUs: |  |  |  |  |  |  |  |
Cost of revenue |  |  | 1,993 |  |  |  | 3,845 |
Sales and marketing expenses |  |  | 4,306 |  |  |  | 9,562 |
General and administrative expenses |  |  | 14,299 |  |  |  | 27,697 |
Research and development expenses |  |  | 17,824 |  |  |  | 52,950 |
|  |  | 38,422 |  |  |  | 94,054 |
SARs: |  |  |  |  |  |  |  |
Cost of revenue |  |  | 980 |  |  |  | 2,471 |
Sales and marketing expenses |  |  | 1,898 |  |  |  | 4,707 |
General and administrative expenses |  |  | 1,078 |  |  |  | 3,029 |
Research and development expenses |  |  | 136 |  |  |  | 663 |
|  |  | 4,092 |  |  |  | 10,870 |
Total |  |  | 117,186 |  |  |  | 214,560 |

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- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=122041274&loc=d3e301413-122809 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
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