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Accrued Expenses and Other Current Liabilities | 12 Months Ended
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Dec. 31, 2022
Payables and Accruals [Abstract] |
Accrued Expenses and Other Current Liabilities | 10. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES The components of accrued expenses and other liabilities are as follows:
|  | As of December 31, |
|  | 2021 |  |  | 2022 |
|  | RMB |  |  | RMB |
Refund liability (1) |  |  | 243,236 |  |  |  | 133,066 |
Salary and welfare payables |  |  | 139,020 |  |  |  | 113,189 |
Other tax liabilities (2) |  |  | 75,674 |  |  |  | 39,497 |
Dividend payable |  | — |  |  |  | 31,254 |
Advanced deposits (3) |  |  | 24,204 |  |  |  | 28,770 |
Accrued marketing expenses |  |  | 41,869 |  |  |  | 28,762 |
Payables to educational institutions (4) |  |  | 28,960 |  |  |  | 23,149 |
Accrued service fees (5) |  |  | 5,691 |  |  |  | 13,176 |
Payables for leasehold improvement and intangible assets |  |  | 6,089 |  |  |  | 4,436 |
Other payables |  |  | 21,300 |  |  |  | 21,040 |
|  |  | 586,043 |  |  |  | 436,339 |
(1) Refund liability represented the tutoring fee collected by the Group which is estimated to refund back to its customers as a result of its refund policy. (2) The balance represented accrued income tax payable and other tax liabilities in accordance with local tax laws. (3) Advanced deposits primarily included down payments p aid by prospective students before contracts signing. (4) The balance represented tuition fees collected from the students for their registrations with educational institutions. (5) The balance represented accrued expenses for outsourced service providers and other professional services.

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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