XML 91 R40.htm IDEA: XBRL DOCUMENT
v3.19.1

SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
Accounting Policies [Abstract] |
Schedule of Estimated Useful Lives for Calculation of Depreciation | Property and equipment is stated at cost less accumulated depreciation. Depreciation is calculated on a straight-line basis over the following estimated useful lives:
Buildings |  | 20-40 years
Motor vehicles |  | 5 years
Office and computer equipment |  | 3-10 years
Leasehold improvements |  | Shorter of the remaining lease terms or estimated useful lives
Schedule of Original Useful Lives of Intangible Assets | The intangible assets have original estimated useful lives as follows (See Note 10):
Software |  | 2 years to 10 years
Student populations |  | 1.8 years to 15 years
Cooperative agreements |  | 1.3 years to 10 years
Favorable leases |  | 0.8 years to 20 years
Trade names |  | Indefinite
Brand |  | Indefinite
Disaggregation of Revenue | The following table illustrates the disaggregation of revenue by operating segments for the year of 2016, 2017 and 2018:
(RMB in thousands) |  | Better School |  |  | Better Job |  |  |  |  |  |  |
|  | Tutoring |  |  | K-12 |  |  | Subtotal |  |  | Career Enhancement |  |  | Others |  |  | Consolidated |
|  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |  |  |  |
Net Revenues in 2016 |  |  | 47,985 |  |  |  | 222,592 |  |  |  | 270,577 |  |  |  | 141,439 |  |  |  | - |  |  |  | 412,016 |
Net Revenues in 2017 |  |  | 55,371 |  |  |  | 232,433 |  |  |  | 287,804 |  |  |  | 144,950 |  |  |  | 11,170 |  |  |  | 443,924 |
Net Revenues in 2018 |  |  | 46,820 |  |  |  | 277,790 |  |  |  | 324,610 |  |  |  | 200,524 |  |  |  | 6,374 |  |  |  | 531,508 |
Schedule of Disaggregation of Deferred Revenue | Following are the deferred revenue balances by segments as of December 31, 2017 and 2018.
|  | As of December 31, |
|  | 2017 |  |  | 2018 |
|  | RMB |  |  | RMB |
Career Enhancement |  |  | 21,496 |  |  |  | 24,333 |
K-12 |  |  | 77,394 |  |  |  | 87,027 |
Tutoring |  |  | 15,506 |  |  |  | 12,890 |
Total |  |  | 114,396 |  |  |  | 124,250 |

X
- Definition The tabular disclosure of disaggregation of deferred revenue. + References No definition available. + Details
Name: | amboy_ScheduleOfDisaggregationOfDeferredRevenueTableTextBlock
Namespace Prefix: | amboy_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of amortizable finite-lived intangible assets, including the gross carrying amount and accumulated amortization along with disclosure of the carrying value of indefinite-lived intangible assets not subject to amortization, excluding goodwill, in total and by major class. + References No definition available. + Details
Name: | amboy_ScheduleOfIntangibleAssetsUsefulLivesTextBlock
Namespace Prefix: | amboy_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the useful life of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. + References No definition available. + Details
Name: | amboy_ScheduleOfPropertyPlantAndEquipmentUsefulLifeTableTextBlock
Namespace Prefix: | amboy_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration