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INCOME TAX - Deferred tax assets and liabilities (Details) - CNY (¥) ¥ in Thousands | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | --- | --- | ---
Deferred tax assets: |  |  |  |
Allowance for accounts receivable | ¥ 1,959 | ¥ 12 |  |
Government subsidy | 1,549 | 3,127 |  |
Accrued expenses | 24,597 | 27,601 |  |
Asset retirement obligation | 19,227 | 13,110 |  |
Net operating losses carry forwards | 386,999 | 267,159 |  |
Total gross deferred tax assets | 434,331 | 311,009 |  |
Valuation allowance on deferred tax assets | (328,821) | (205,976) | ¥ (155,852) | ¥ (152,241)
Deferred tax assets, net of valuation allowance | 105,510 | 105,033 |  |
Deferred tax liabilities: |  |  |  |
Property and equipment | (154,480) | (171,656) |  |
Intangible assets | (195,093) | (97,102) |  |
Prepaid land use rights | (1,572) | (1,612) |  |
Leases | (70,284) | (9,568) |  |
Accounts receivable |  | (4,836) |  |
Total deferred tax liabilities | (421,429) | (284,774) |  |
Net deferred tax liabilities | (315,919) | (179,741) |  |
Analysis as: |  |  |  |
Deferred tax assets | 146,088 | 72,931 |  |
Deferred tax liabilities | (462,007) | (252,672) |  |
Net deferred tax liabilities | ¥ (315,919) | ¥ (179,741) |  |

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