XML 80 R50.htm IDEA: XBRL DOCUMENT
v3.21.1

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Schedule of income tax benefit |
|  | For the years ended December 31,
|  | 2018 |  | 2019 |  | 2020
|  | RMB |  | RMB |  | RMB
Current tax expense |  | 2,134 |  |  | 5,756 |  |  | 3,748 |
Deferred tax benefit |  | (47 | ) |  | (884 | ) |  | (884 | )
Total |  | 2,087 |  |  | 4,872 |  |  | 2,864 |
Schedule of deferred tax assets and deferred tax liability |
|  | As of December 31,
|  | 2019 |  | 2020
|  | RMB |  | RMB
Deferred tax assets: |  |  |  |  |  |
Allowance for doubtful accounts |  | 2,126 |  |  | 5,084 |
Impairment loss on long-lived assets |  | 32,263 |  |  | 27,289 |
Impairment loss on long-term investments |  | 8,953 |  |  | 16,371 |
Accrued Liabilities |  | — |  |  | 10,418 |
Deductible temporary difference related to advertising expenses |  | 3,773 |  |  | 4,561 |
Deferred subsidy income |  | 1,044 |  |  | 821 |
Net operating loss carrying forwards |  | 231,357 |  |  | 291,750 |
Total deferred tax assets |  | 279,516 |  |  | 356,294 |
Less: valuation allowance |  | (279,516 | ) |  | (356,294 | )
Deferred tax assets, net |  | — |  |  | — |
Schedule of net change valuation allowance of deferred tax assets |
|  | RMB
Net change of valuation allowance of Deferred tax assets |  |  |
Balance at December 31, 2017 |  | 81,635 |
Additions-change to tax expense |  | 77,553 |
Additions- Acquisition |  | 1,064 |
Balance at December 31, 2018 |  | 160,252 |
Additions-change to tax expense |  | 119,264 |
Balance at December 31, 2019 |  | 279,516 |
Additions-change to tax expense |  | 96,599 |
NOL Reductions/expirations |  | (19,821 | )
Balance at December 31, 2020 |  | 356,294 |
Schedule of significant components of deferred taxes liability |
|  | As of December 31,
|  | 2019 |  | 2020
|  | RMB |  | RMB
Deferred tax liabilities: |  |  |  |
Acquired intangible assets |  | 2,427 |  | 1,543
Schedule of effective tax rate and the statutory income tax rate |
|  | For the years ended December 31,
|  | 2018 |  | 2019 |  | 2020
|  | RMB |  | RMB |  | RMB
Loss before provision for income taxes and loss from equity method investments |  | (442,120 | ) |  | (800,253 | ) |  | (504,441 | )
Income tax expense computed at an applicable tax rate of 25% |  | (110,530 | ) |  | (200,063 | ) |  | (126,110 | )
Effect of non-deductible items |  | 5,736 |  |  | 1,075 |  |  | 9,213 |
Effect of preferential tax rate |  | 16,421 |  |  | 43,826 |  |  | 16,042 |
Effect of income tax rate difference in other jurisdictions |  | 3,663 |  |  | 40,770 |  |  | 9,243 |
Effect of change in tax rate |  | 9,244 |  |  | — |  |  | (2,123 | )
Change in valuation allowance |  | 77,553 |  |  | 119,264 |  |  | 96,599 |
Total |  | 2,087 |  |  | 4,872 |  |  | 2,864 |
Schedule of increase in income tax expenses and net loss per share amounts |
|  | For the years ended December 31,
|  | 2018 |  | 2019 |  | 2020
|  | RMB |  | RMB |  | RMB
Increase in income tax expenses |  | 1,208 |  |  | 5,299 |  |  | 1,764 |
Net loss per share-basic and diluted |  | (9.94 | ) |  | (15.91 | ) |  | (7.53 | )

X
- Definition Schedule of increase Income Tax Expenses and Net Loss Per Share Amounts + References No definition available. + Details
Name: | uk_ScheduleOfIncreaseIncomeTaxExpensesAndNetLossPerShareAmountsTableTextBlock
Namespace Prefix: | uk_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of deferred tax liabilities not recognized because of the exceptions to comprehensive recognition of deferred taxes, including a description of the temporary differences, events that would cause the temporary differences to become taxable, the cumulative amounts of the temporary differences and the amounts not recognized as deferred tax liabilities or a statement that the determination of the deferred tax liabilities is not practicable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 740 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6487024&loc=d3e29054-158556 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331 + Details
Name: | us-gaap_SummaryOfDeferredTaxLiabilityNotRecognizedTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_SummaryOfValuationAllowanceTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration