Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2019

10.	ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

The components of accrued expenses and other liabilities are as follows:

	As of December 31,
	2018		2019
	RMB		RMB
Refund liability ⁽¹⁾		6,625		128,478
Salary and welfare payables		124,137		113,945
Accrued service fees⁽²⁾		94,789		69,932
Accrued marketing expenses		120,269		51,796
Accrued rental expenses		51,087		—
Payables to educational institutions⁽³⁾		6,024		23,071
Other tax liabilities		29,872		15,263
Advanced deposits ⁽⁴⁾		6,650		11,681
Payables for leasehold improvement and intangible assets		4,911		6,818
American Depositary Receipt commission - within one year		3,482		3,526
Payables for share repurchase		857		—
Other payables		6,581		10,715
		455,284		435,225

(1)

Refund liability represented the estimated amounts of deferred revenue with contingency in cash refund.

(2)

The balance represented accrued expenses for outsourced service providers and other professional services.

(3)

The balance represented tuition fees collected from the students for their registrations with educational institutions.

(4)

Advanced deposits primarily included down payments paid by prospective students before contracts signing.