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ACQUISITION (Tables) | 12 Months Ended
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Dec. 31, 2018
Business Combinations [Abstract] |
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination | In 2017, the Group entered into one acquisition agreement. The details are as follow:
|  | Date of acquisition |  | Purchase price |  |  | Goodwill |  |  | Intangibles with indefinite life |  |  | Amortizable intangibles |
Entity acquired during the year ended December 31, 2017 |  |  |  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |
(1) Bay State College Inc. |  | November 20, 2017 |  |  | 22,830 |  |  |  | 5,212 |  |  |  | 5,920 |  |  |  | 1,438 |
Schedule of Purchase Price Allocation Based on Fair Values of Acquired Assets and Liabilities | The purchase price was allocated based on the fair values of the acquired assets and liabilities as of the acquisition date as follows:
|  | RMB |  |  | Amortization Period (in years) |
Cash and cash equivalents |  |  | 15,231 |  |  |  |  |
Prepaid and other current assets |  |  | 3,921 |  |  |  |  |
Property and equipment |  |  | 9,096 |  |  |  |  |
Intangible assets: |  |  |  |  |  |  |  |
Brand |  |  | 5,920 |  |  |  | Indefinite |
Students population |  |  | 1,438 |  |  |  | 3.3 |
Goodwill |  |  | 5,212 |  |  |  |  |
Other non-current assets |  |  | 745 |  |  |  |  |
Total assets |  |  | 41,563 |  |  |  |  |
Deferred revenue |  |  | (3,685 | ) |  |  |  |
Accounts payable |  |  | (1,555 | ) |  |  |  |
Accrued and other liabilities |  |  | (9,004 | ) |  |  |  |
Income tax payable |  |  | 20 |  |  |  |  |
Other non-current liabilities |  |  | (3,143 | ) |  |  |  |
Deferred tax assets, net of deferred tax liabilities |  |  | (1,366 | ) |  |  |  |
Total |  |  | 22,830 |  |  |  |  |

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- Definition Tabular disclosure of finite-lived and indefinite-lived intangible assets acquired as part of a business combination. + References No definition available. + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=84161108&loc=d3e4845-128472 + Details
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