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ACCOUNTS RECEIVABLE (Tables) | 12 Months Ended
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Dec. 31, 2016
ACCOUNTS RECEIVABLE [Abstract] |
Schedule of Accounts Receivable |
|  | December 31, |
|  | 2015 |  | 2016 |
|  | RMB |  | RMB |
Accounts receivable: |  |  |  |  |  |  |
Gross |  |  | 237,624 |  |  | 214,142 |
Unearned interest |  |  | (15,997) |  |  | (15,130) |
Total accounts receivable |  |  | 221,627 |  |  | 199,012 |
Less: allowance for doubtful accounts |  |  | (66,857) |  |  | (100,462) |
Accounts receivable, net |  |  | 154,770 |  |  | 98,550 |
Classification of Accounts Receivable |
|  | December 31, |
|  | 2015 |  | 2016 |
|  | RMB |  | RMB |
Accounts receivable, net – current portion |  |  | 146,999 |  |  | 97,374 |
Accounts receivable, net – non-current portion |  |  | 7,771 |  |  | 1,176 |
Total accounts receivable, net |  |  | 154,770 |  |  | 98,550 |
Summary of Allowance for Doubtful Accounts |
|  | Year Ended December 31, |
|  | 2014 |  | 2015 |  | 2016 |
|  | RMB |  | RMB |  | RMB |
Balance at the beginning of the year |  |  | 14,041 |  |  | 35,347 |  |  | 66,857 |
Additions charged to bad debt expense |  |  | 46,000 |  |  | 63,103 |  |  | 33,605 |
Write-off of bad debt allowance |  |  | (24,694) |  |  | (31,593) |  |  | - |
Balance at the end of the year |  |  | 35,347 |  |  | 66,857 |  |  | 100,462 |
Schedule of Aging Accounts Receivable |
|  | As of December 31, |
|  | 2015 |  | 2016 |
|  | RMB |  | RMB |
Aging: |  |  |  |  |  |  |
– current |  |  | 104,368 |  |  | 78,276 |
– 1-3 months past due |  |  | 37,005 |  |  | 15,306 |
– 4-6 months past due |  |  | 13,373 |  |  | 10,846 |
– 7-12 months past due |  |  | 18,015 |  |  | 22,748 |
– greater than one year past due |  |  | 48,866 |  |  | 71,836 |
Total accounts receivable |  |  | 221,627 |  |  | 199,012 |

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- Definition Tabular disclosure of accounts receivable that are past due. + References No definition available. + Details
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- Definition Tabular disclosure for the classification of accounts receivable. + References No definition available. + Details
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- Definition Tabular disclosure for the changes in the valuation allowance for accounts receivable. + References No definition available. + Details
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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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