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TAXATION - Deferred Tax Assets and Liabilities (Details) - CNY (¥) ¥ in Thousands | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | --- | --- | ---
Deferred tax asset: |  |  |  |
Accrued expense | ¥ 5,241 | ¥ 4,332 |  |
Allowance for doubtful accounts | 37,470 | 39,051 |  |
Tax loss carried forward | 275,914 | 229,545 |  |
Deferred advertising expense | 222 | 221 |  |
Impairment of long-lived tangible assets | 357 | 357 |  |
Discount on long-term receivables from Jinghan Taihe | 8,930 | 8,660 |  |
Total deferred tax assets | 328,134 | 282,166 |  |
Valuation allowance | (297,689) | (249,626) | ¥ (278,437) | ¥ (403,485)
Deferred tax assets, net of valuation allowance | 30,445 | 32,540 |  |
Deferred tax liabilities: |  |  |  |
Unrecognized valuation surplus and deficit -acquisition | 81,125 | 81,125 |  |
Unrecognized valuation surplus and deficit - decrease due to amortization and impairment | (62,759) | (61,516) |  |
Unrealized profit of short-term investments | 235 | 428 |  |
Accelerated fixed assets depreciation | 2,119 | 2,308 |  |
Unrealized gain on acquisition | 3,387 |  |  |
Total deferred tax liabilities | 24,107 | 22,345 |  |
Deferred tax assets, net of valuation allowance and deferred tax liabilities | ¥ 6,338 | ¥ 10,195 |  |

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