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ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

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