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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

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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.

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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.

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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.

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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

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