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Accounts Receivable, Net
12 Months Ended
Dec. 31, 2021
Credit Loss, Additional Improvements [Abstract]  
Accounts Receivable, Net
4.
Accounts Receivable, Net
Accounts receivable, net is consisted of the following:
                 
    
December 31, 2020
    
December 31, 2021
 
    
RMB
    
RMB
 
Accounts receivable, gross:
     8,361        6,458  
Less: allowance for doubtful accounts
     —          —    
    
 
 
    
 
 
 
Accounts receivable, net
  
 
8,361
 
  
 
6,458
 
    
 
 
    
 
 
 
The Group closely monitors the collection of its accounts receivable and records allowance for doubtful accounts against aged accounts receivable and for specifically identified
non-recoverable
amounts. If the economic situation and the financial condition of a customer deteriorate resulting in an impairment of the customer’s ability to make payments, additional allowances might be required. Receivable balances are written off when they are determined to be uncollectable.