XML 67 R16.htm IDEA: XBRL DOCUMENT
v3.19.1

INTANGIBLE ASSETS, NET | 12 Months Ended
--- | ---
Dec. 31, 2018
Intangible Assets, Net (Excluding Goodwill) [Abstract] |
INTANGIBLE ASSETS, NET | 10. INTANGIBLE ASSETS, NET Intangible assets consisted of the following:
|  | As of December 31, |
|  | 2017 |  |  | 2018 |
|  | RMB |  |  | RMB |
Gross carrying amount |  |  |  |  |  |  |  |
Trade names |  |  | 48,908 |  |  |  | 48,908 |
Brand |  |  | 5,920 |  |  |  | 5,920 |
Student populations |  |  | 39,818 |  |  |  | 39,818 |
Software |  |  | 33,770 |  |  |  | 35,421 |
Customer relationships |  |  | 5,270 |  |  |  | 5,270 |
Cooperative agreements |  |  | 5,230 |  |  |  | 5,230 |
Favorable leases |  |  | 63,237 |  |  |  | 63,237 |
Non-compete agreements |  |  | 833 |  |  |  | 833 |
|  |  | 202,986 |  |  |  | 204,637 |
Less: Accumulated amortization |  |  |  |  |  |  |  |
Trade names |  |  | - |  |  |  | - |
Brand |  |  | - |  |  |  | - |
Student populations |  |  | (37,580 | ) |  |  | (38,476 | )
Software |  |  | (32,712 | ) |  |  | (34,200 | )
Customer relationships |  |  | (5,270 | ) |  |  | (5,270 | )
Cooperative agreements |  |  | (3,554 | ) |  |  | (4,062 | )
Favorable leases |  |  | (26,268 | ) |  |  | (29,384 | )
Non-compete agreements |  |  | (833 | ) |  |  | (833 | )
|  |  | (106,217 | ) |  |  | (112,225 | )
Intangible assets, net |  |  |  |  |  |  |  |
Trade names |  |  | 48,908 |  |  |  | 48,908 |
Brand |  |  | 5,920 |  |  |  | 5,920 |
Student populations |  |  | 2,238 |  |  |  | 1,342 |
Software |  |  | 1,058 |  |  |  | 1,221 |
Customer relationships |  |  | - |  |  |  | - |
Cooperative agreements |  |  | 1,676 |  |  |  | 1,168 |
Favorable leases |  |  | 36,969 |  |  |  | 33,853 |
Non-compete agreements |  |  | - |  |  |  | - |
|  |  | 96,769 |  |  |  | 92,412 |
The Group recorded impairment loss of trade names in RMB 2,655 and RMB nil in the year of 2016 and 2017 respectively. For the year ended December 31, 2018, the Group performed impairment test on the Trade name, Brand and other finite lived intangible assets. No impairment loss incurred thereof. Amortization expenses for intangible assets amounted to RMB 6,786, RMB 4,782 and RMB 4,651 for the years ended December 31, 2016, 2017 and 2018, respectively, of which RMB 2,466, RMB 1,393 and RMB 1,393 are included in cost of sales and the remaining is included in general and administrative expenses. Based on the current amount of intangible assets subject to amortization, the estimated amortization expenses for each of the future annual periods is as follows:
|  | Amount |
|  | RMB |
2019 |  |  | 4,598 |
2020 |  |  | 4,514 |
2021 |  |  | 3,569 |
2022 |  |  | 3,370 |
2023 |  |  | 3,316 |
Thereafter |  |  | 18,217 |
Total |  |  | 37,584 |

X
- Definition The entire disclosure for all or part of the information related to intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI http://asc.fasb.org/topic&trid=2144416 + Details
Name: | us-gaap_IntangibleAssetsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_IntangibleAssetsNetExcludingGoodwillAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration