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Principal Accounting Policies (Tables) | 9 Months Ended
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Sep. 30, 2020
Accounting Policies [Abstract] |
Summary of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis | The following table summarizes the Group’s financial assets and financial liabilities measured and recorded at fair value on a recurring basis as of December 31, 2019 and September 30, 2020:
|  | As of December 31, 2019 |
|  | Active market (Level 1) |  |  | Observable input (Level 2) |  |  | Non-observable input (Level 3) |  |  | Total |
|  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Short-term investments |  |  | — |  |  |  | — |  |  |  | 32,000 |  |  |  | 32,000 |
|  | As of September 30, 2020 |
|  | Active market (Level 1) |  |  | Observable input (Level 2) |  |  | Non-observable input (Level 3) |  |  | Total |
|  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Short-term investments |  |  | — |  |  |  | — |  |  |  | 28,526 |  |  |  | 28,526 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Put right liabilities |  |  | — |  |  |  | — |  |  |  | 124,100 |  |  |  | 124,100 |
Summary of Roll Forward of Major Level 3 Financial Assets and Financial Liability | The roll forward of major Level 3 financial assets and financial liabilities are as follows:
|  | Short-term investments |  |  | Put right liabilities |
Fair value of Level 3 financial assets and financial liabilities as of December 31, 2019 |  |  | 32,000 |  |  |  | — |
Purchase of short-term investments |  |  | 270,853 |  |  |  | — |
Disposal of short-term investments |  |  | (276,884 | ) |  |  | — |
Grant of put right liabilities |  |  | — |  |  |  | 124,321 |
Fair value changes |  |  | 2,557 |  |  |  | — |
Effect of exchange rate changes |  |  | — |  |  |  | (221 | )
Fair value of Level 3 financial assets and financial liabilities as of September 30, 2020 |  |  | 28,526 |  |  |  | 124,100 |
Summary of Estimated Useful Lives | Property, equipment and software are stated at cost less accumulated depreciation and amortization. Depreciation and amortization is computed using the straight-line method over the following estimated useful lives, taking into account any estimated residual value:
Laboratory equipment |  | 3 to 5 years
Software |  | 2 to 5 years
Office furniture and equipment |  | 5 years
Leasehold improvements |  | Lesser of useful life or lease term

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- Definition Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2C -URI http://asc.fasb.org/extlink&oid=117815213&loc=SL7498348-110258 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bb) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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