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PREPAID AND OTHER CURRENT ASSETS, NET (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Prepaid and Other Current Assets, Net |
Schedule of Prepaid and Other Current Assets, Net |
|  | As of December 31,
|  | 2019 |  | 2020
|  | RMB |  | RMB
Amount due from Xihua Group (Note i) |  | 49,800 |  | 49,800
Receivable from Zhenjiang operating rights (Note ii) |  | 35,000 |  | 35,000
Prepaid input value-added tax |  | 4,682 |  | 4,069
Due from former owners |  | 2,848 |  | —
Staff advances |  | 6,591 |  | 3,723
Rental deposits |  | 5,404 |  | 2,826
Prepayments to suppliers |  | 13,080 |  | 9,209
Loan to third party (Note iii) |  | 9,000 |  | —
Subsidy receivable (Note iv) |  | — |  | 4,567
Others (Note v) |  | 11,230 |  | 8,510
Total before allowance for doubtful accounts |  | 137,635 |  | 117,704
Less: allowance for doubtful accounts |  | (4,339) |  | (70)
Total |  | 133,296 |  | 117,634
Schedule of Allowance for Doubtful Accounts |
|  | As of December 31,
|  | 2019 |  | 2020
|  | RMB |  | RMB
Balance at beginning of year |  | (9,654) |  | (4,339)
Addition (Note vi) |  | (2,765) |  | (1,046)
Written off (Note vi) |  | 8,080 |  | 5,315
Balance at end of year |  | (4,339) |  | (70)

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- Definition Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs. + 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 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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