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ACCOUNTS RECEIVABLE, NET (Tables) | 12 Months Ended
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Dec. 31, 2020
ACCOUNTS RECEIVABLE, NET |
Schedule of Accounts Receivable, Net |
|  | As of December 31,
|  | 2019 |  | 2020
|  | RMB |  | RMB
Accounts receivable |  | 20,932 |  | 27,219
Less: Allowance for doubtful accounts |  | (2,993) |  | (6,247)
Accounts receivable, net |  | 17,939 |  | 20,972
Allowance for doubtful accounts:
|  | As of December 31,
|  | 2019 |  | 2020
|  | RMB |  | RMB
Balance at beginning of year |  | (3,535) |  | (2,993)
Addition |  | (3,220) |  | (7,857)
Written off |  | 3,762 |  | 4,603
Balance at end of year |  | (2,993) |  | (6,247)

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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