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Intangible assets, net | 12 Months Ended
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Dec. 31, 2016
Intangible assets, net [Abstract] |
Intangible assets, net |
| 13. | Intangible assets, net
The following table summarizes the Group’s intangible assets:
|  | December 31, |
|  | 2015 |  |  | 2016 |
|  | RMB |  |  | RMB |
Gross carrying amount |  |  |  |  |  |  |  |
Brand names |  |  | 102,654 |  |  |  | 59,034 |
Operating rights for game broadcasting |  |  | 35,071 |  |  |  | 58,655 |
Operating rights for licensed games |  |  | 46,879 |  |  |  | 40,274 |
Software |  |  | 38,307 |  |  |  | 30,632 |
Domain names |  |  | 25,902 |  |  |  | 27,311 |
Technology |  |  | 17,621 |  |  |  | 18,282 |
Others |  |  | 31,200 |  |  |  | 18,300 |
Total of gross carrying amount |  |  | 297,634 |  |  |  | 252,488 |
Less: accumulated amortization |  |  |  |  |  |  |  |
Brand names |  |  | (20,294 | ) |  |  | (21,810 | )
Operating rights for game broadcasting |  |  | (23,278 | ) |  |  | (46,855 | )
Operating rights for licensed games |  |  | (15,010 | ) |  |  | (30,804 | )
Software |  |  | (9,464 | ) |  |  | (13,110 | )
Domain names |  |  | (6,249 | ) |  |  | (8,449 | )
Technology |  |  | (7,712 | ) |  |  | (9,457 | )
Others |  |  | (5,478 | ) |  |  | (3,592 | )
Total accumulated amortization |  |  | (87,485 | ) |  |  | (134,077 | )
Less: accumulated impairment |  |  | (63,712 | ) |  |  | (59,485 | )
Intangible assets, net |  |  | 146,437 |  |  |  | 58,926 |
In 2015, the Group performed interim and annual goodwill impairment test for the goodwill generated from the acquisition of 100 Online Education Technology (Beijing) Co., Ltd. (“100 Online”) and Beifu, due to the poor financial performance of these two VIEs (Note 14), and recognized impairment loss of intangible assets of RMB48,814 and RMB8,385, respectively, which was mainly made against the carrying amount of the brand names. In 2016, the Group performed goodwill impairment test for the goodwill generated from the acquisition of 100 Online due to the poor financial performance of 100 Online. The recognized impairment loss of intangible assets of RMB3,828 was mainly made against the carrying amount of the brand name due to the goodwill impairment. Income approach was adopted in the above impairment assessments for the determination of fair value of the intangible assets. Amortization expense for the years ended December 31, 2014, 2015 and 2016 were RMB12,598, RMB64,201 and RMB 56,977, respectively. The estimated amortization expenses for each of the following five years are as follows:
|  | Amortization expense of intangible assets |
2017 |  |  | 25,606 |
2018 |  |  | 10,453 |
2019 |  |  | 6,032 |
2020 |  |  | 4,708 |
2021 |  |  | 1,925 |
The weighted average amortization periods of intangible assets as of December 31, 2015 and 2016 are as below:
|  | December 31,
|  | 2015 |  | 2016
Domain names |  | 15 years |  | 15 years
Technology |  | 5 years |  | 5 years
Software |  | 5 years |  | 5 years
Operating rights for licensed games |  | 3 years |  | 2 years
Operating rights for game broadcasting |  | 1 year |  | 1 year
Brand names |  | 10 years |  | Not applicable
Others |  | 3-5 years |  | Not applicable

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