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Accrued Liabilities and Other Payables

9 Months Ended

Sep. 30, 2020

Payables and Accruals [Abstract]

Accrued Liabilities and Other Payables

9. Accrued Liabilities and Other Payables

The following is a summary of accrued liabilities and other payables as of December 31, 2019 and September 30, 2020:

		As of
		December 31,				September 30,
		2019				2020
		RMB				RMB
Accrued marketing expenses			43,765				260,210
Accrued liabilities for learning services and online marketing services			85,598				119,591
Accrued outside labor service fee			10,488				59,082
Accrued administrative expenses			7,846				26,014
Accrued technical expenses			8,960				23,843
Deferred government grant			—				23,342
Operating lease liabilities-current portion			4,166				19,457
Warehousing and logistics fees			3,469				10,498
Accrued professional fee			18,334				10,474
Payables for property and equipment			—				6,614
Deposits payable to service providers			2,542				1,981
Others			7,475				22,391
Total			192,643				583,497

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- Definition

The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period.

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