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ACCRUED AND OTHER LIABILITIES (Tables)
12 Months Ended
Dec. 31, 2023
ACCRUED AND OTHER LIABILITIES  
Schedule of accrued and other liabilities

    

As of December 31, 

    

2022

    

2023

Accrued payroll and welfare

 

$

866

 

$

635

Payable for purchase of services (Note i)

 

391

 

Receipt in advance

 

10

 

Amounts due to students (Note ii)

 

837

 

268

Deferred revenue (Note iii)

754

544

Loan from a third party (Note iv)

707

Others

 

172

 

21

Total

 

$

3,737

 

$

1,468

(Note i) The balance represented accrued payable for purchase of services, no such item for current year.

(Note ii) The balance represented refund to students and HEERF Grant to student received on behalf of students.

(Note iii) The balance represented the tuition payment collected in advance.

(Note iv) Sundry Management, LLC offered an interest-free loan with a one-year term, which was repaid in full on January 27, 2023.