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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)

X

- 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

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No definition available.

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- Definition

Tabular disclosure of allowance for credit loss of financing receivable, classified as current.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447

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