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ACQUISITION (Tables)

12 Months Ended

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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- References

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- Definition

Tabular disclosure of finite-lived and indefinite-lived intangible assets acquired as part of a business combination.

+ References

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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

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