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ACCOUNTS RECEIVABLE, NET (Tables)

12 Months Ended

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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- References

No definition available.

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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

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