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GOODWILL | 12 Months Ended
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Dec. 31, 2020
Goodwill. |
GOODWILL | 10. GOODWILL The changes in the carrying amount of goodwill by reporting unit for the years ended December 31, 2019 and 2020 were as follows:
|  | K‑12 |  | CP&CE |  |
|  | Schools |  | Programs |  | Consolidated
|  | RMB |  | RMB |  | RMB
Balance as of December 31, 2018 |  | 25,710 |  | 47,456 |  | 73,166
Goodwill recognized during the year (Note 23 (1)) |  | — |  | 20,911 |  | 20,911
Goodwill impairment (Note i) |  | — |  | (33,724) |  | (33,724)
Balance as of December 31, 2019 |  | 25,710 |  | 34,643 |  | 60,353
Goodwill recognized during the year |  | — |  | 960 |  | 960
Goodwill disposed during the year |  | — |  | (290) |  | (290)
Goodwill impairment (Note i) |  | — |  | (35,313) |  | (35,313)
Balance as of December 31, 2020 |  | 25,710 |  | — |  | 25,710
(Note i) In 2020, the Group elected to start with the quantitative impairment test for goodwill. The management determined that the Income Approach, specifically the Discounted Cash Flow (“DCF”) method, is appropriate. For CP&CE Programs, some business units have kept downward trends in business performance and operating results, and the management decided to suspend some non-performing business units in order to solidify the operational base and enhance future growth prospects. As a result, lower projection of cash flows was used for these business units. For the rest of entities, the management would continue to maintain business, develop new programs and service portfolios and organize resources in a more effective way. For K-12 segment, the management decided to use a flat and conservative growth rate. Other key assumptions besides cash flow projections included discount rates in the range from 15% to 16% and terminal growth rate of 3%.

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- Definition The entire disclosure for goodwill. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2144439 + Details
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