INTANGIBLE ASSETS, NET

12 Months Ended

Dec. 31, 2017

GOODWILL AND INTANGIBLE ASSETS, NET [Abstract]

11.

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, 2016		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)
Intangible asset impairment		(9,353)		(457)		—		(9,810)
Intangible assets, net at December 31, 2016		14,285		801		2,102		17,188

Addition of software		—		—		749		749
Disposal of centers		(3,117)		(194)		—		(3,311)
Amortization expenses		(4,399)		(301)		(1,529)		(6,229)
Intangible asset impairment		(598)		—		—		(598)
Intangible assets, net at December 31, 2017		6,171		306		1,322		7,799
Intangible assets, net at December 31, 2017, in US$		948		48		203		1,199

At December 31, 2017
Intangible assets, cost		71,043		14,732		13,747		99,522
Less: accumulated amortization		(64,274)		(14,426)		(12,425)		(91,125)
Less: Intangible asset impairment		(598)		—		—		(598)
Intangible assets, net at December 31, 2017		6,171		306		1,322		7,799

Amortization expenses for intangibles were RMB19,176, RMB10,760 and RMB6,229 (US$957) for the years ended December 31, 2015, 2016 and 2017, respectively. Impairment loss on intangible assets was nil, RMB9,810 and RMB598 (US$92) for the years ended December 31, 2015, 2016 and 2017, respectively. The estimated annual amortization expenses for the above intangible assets for each of the five succeeding years are as follows:

	Amortization
	RMB		US$
2018		2,438		375
2019		1,288		198
2020		923		142
2021		923		142
2022		264		41

- 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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