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INTANGIBLE ASSETS, NET | 12 Months Ended
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Dec. 31, 2020
Intangible Assets, Net |
INTANGIBLE ASSETS, NET | 9. INTANGIBLE ASSETS, NET Intangible assets consisted of the following:
|  | As of December 31,
|  | 2019 |  | 2020
|  | RMB |  | RMB
Gross carrying amount |  |  |  |
Trade names |  | 43,878 |  | 47,068
Brand |  | 5,920 |  | 4,534
Student populations |  | 39,817 |  | 39,817
Software |  | 37,024 |  | 31,371
Others |  | 16,203 |  | 12,206
|  | 142,842 |  | 134,996
Less: accumulated amortization |  |  |  |
Trade names |  | — |  | —
Brand |  | — |  | —
Student populations |  | (39,288) |  | (39,711)
Software |  | (34,945) |  | (29,206)
Others |  | (12,002) |  | (11,271)
|  | (86,235) |  | (80,188)
Intangible assets, net |  |  |  |
Trade names |  | 43,878 |  | 47,068
Brand |  | 5,920 |  | 4,534
Student populations |  | 529 |  | 106
Software |  | 2,079 |  | 2,165
Others |  | 4,201 |  | 935
|  | 56,607 |  | 54,808
Intangible assets – others include customer relationships, cooperative agreements, non-compete agreements, trademark, workforce, license and accreditation. For the years ended December 31, 2018, 2019 and 2020, the Group performed impairment test on the trade name and brand, and recognized impairment loss of RMB nil, RMB 5,030 and RMB 1,386, respectively. Amortization expenses for intangible assets amounted to RMB 4,651, RMB 6,042 and RMB 5,599 for the years ended December 31, 2018, 2019 and 2020, respectively, of which RMB 1,393, RMB 3,063 and RMB 3,696 are included in cost of sales and the remaining are included in general and administrative expenses. Based on the current amount of intangible assets subject to amortization, the estimated amortization expenses for each of the future annual periods are as follows:
|  | Amount
|  | RMB
2021 |  | 1,181
2022 |  | 382
2023 |  | 351
2024 |  | 329
2025 |  | 329
Thereafter |  | 634
Total |  | 3,206

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- Definition The entire disclosure for all or part of the information related to intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI http://asc.fasb.org/topic&trid=2144416 + Details
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- References No definition available. + Details
Name: | us-gaap_IntangibleAssetsNetExcludingGoodwillAbstract
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Period Type: | duration