GOODWILL AND INTANGIBLE ASSETS, NET

12 Months Ended

Dec. 31, 2015

GOODWILL AND INTANGIBLE ASSETS, NET [Abstract]

11.

GOODWILL AND INTANGIBLE ASSETS, NET

Goodwill is comprised of the following:


	For the Years Ended December 31,
	2013		2014			2015		2015
	RMB		RMB			RMB		US$
Balance at the beginning of year		292,885		292,885			—		—
Less: Disposal of CAH and WHT (note 4)		—		(292,885	)		—		—
Balance at the end of year		292,885		—			—		—

Intangible assets consist of the following:


	Customer relationship intangibles			Operating lease intangibles			Others			Total
	RMB			RMB			RMB			RMB
Intangible assets, net at January 1, 2014		75,880			4,176			36,787			116,843
Disposal		(3,388	)		(222	)		(28,929	)		(32,539	)
Amortization expenses		(16,383	)		(1,270	)		(5,408	)		(23,061	)
Intangible assets, net at December 31, 2014		56,109			2,684			2,450			61,243
Acquisition of CHS		—			—			3,074			3,074
Disposal of centers		(1,688	)		—			—			(1,688	)
Amortization expenses		(14,937	)		(1,002	)		(3,237	)		(19,176	)
Intangible assets, net at December 31, 2015		39,484			1,682			2,287			43,453
Intangible assets, net at December 31, 2015, in US$	$	6,095		$	260		$	353		$	6,708
At December 31, 2015
Intangible assets, cost		142,671			15,078			7,974			165,737
Less: accumulated amortization		(103,187	)		(13,396	)		(5,687	)		(122,269	)
		39,484			1,682			2,287			43,453

Amortization expenses for intangibles were RMB29,669, RMB23,061 and RMB19,176 (US$2,960) for the years ended December 31, 2013, 2014 and 2015, respectively. No impairment loss on intangible assets was recognized for any of the years presented. The estimated annual amortization expenses for the above intangible assets for each of the five succeeding years are as follows:


	Amortization
	RMB		US$
2016		13,036		2,012
2017		11,376		1,756
2018		8,768		1,354
2019		4,941		763
2020		2,286		353
		40,407		6,238

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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