INTANGIBLE ASSETS, NET

12 Months Ended

Dec. 31, 2016

GOODWILL AND INTANGIBLE ASSETS, NET [Abstract]

12.

INTANGIBLE ASSETS, NET

Intangible assets consist of the following:

	Customer relationship intangibles		Operating lease intangibles		Others		Total
	RMB		RMB		RMB		RMB
Intangible assets, net at January 1, 2015		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
Addition of software		—		—		960		960
Disposal of centers		(6,655)		—		—		(6,655)
Amortization expenses		(9,191)		(424)		(1,145)		(10,760)
Impairment		(9,353)		(457)		—		(9,810)
Intangible assets, net at December 31, 2016		14,285		801		2,102		17,188
Intangible assets, net at December 31, 2016, in US$	$	2,057	$	115	$	304	$	2,476

At December 31, 2016
Intangible assets, cost		116,125		15,078		5,860		137,063
Less: accumulated amortization		(92,487)		(13,820)		(3,758)		(110,065)
Less: impairment		(9,353)		(457)		—		(9,810)
Intangible assets, net at December 31, 2016		14,285		801		2,102		17,188

Amortization expenses for intangibles were RMB23,061, RMB19,176 and RMB10,760 (US$1,550) for the years ended December 31, 2014, 2015 and 2016, respectively. Impairment loss on intangible assets was nil, nil and RMB9,810 (US$1,413) for the years end December 31, 2014, 2015 and 2016, respectively. The estimated annual amortization expenses for the above intangible assets for each of the five succeeding years are as follows:

	Amortization
	RMB		US$
2017		7,526		1,084
2018		4,877		702
2019		3,460		498
2020		1,136		164
2021		1,136		164

- 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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