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Deferred Costs
12 Months Ended
Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Deferred Costs
5.
DEFERRED COSTS

Deferred costs primarily consist of the incremental sales commission and service fee relating to obtaining of customers contract which is expected to be recovered and is capitalized pursuant to ASC340-40. The capitalized sales commission is amortized in the same manner the related revenue being recognized.

 

 

The movements of deferred costs for the years ended December 31, 2021 and 2022 are as follows:

 

 

 

As of December 31,

 

 

 

2021

 

 

2022

 

 

 

RMB

 

 

RMB

 

Beginning balances (current and non-current)

 

 

328,386

 

 

 

198,373

 

Additions

 

 

55,831

 

 

 

19,940

 

Amortizations

 

 

(185,710

)

 

 

(96,454

)

Accumulated impairments

 

 

(134

)

 

 

(134

)

Ending balances (current and non-current)

 

 

198,373

 

 

 

121,725

 

Deferred costs, current

 

 

89,353

 

 

 

42,886

 

Deferred costs, non-current

 

 

109,020

 

 

 

78,839