PROPERTY AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2012

PROPERTY AND EQUIPMENT, NET [Abstract]

(5) PROPERTY AND EQUIPMENT, NET

Property and equipment consists of the following:

	December 31,
	2011			2012
Computer equipment		55,602,672			79,251,862
Furniture and office equipment		7,806,643			9,473,470
Leasehold improvements		7,737,400			11,342,046
Purchased software		27,659,057			31,855,569
Capitalized software development costs		45,585,121			60,764,100
Software development projects in progress		302,442			1,046,110
Less: accumulated depreciation		(100,463,597	)		(121,370,971	)
Property and equipment, net		44,229,738			72,362,186

Depreciation expense for property and equipment was RMB19,384,294, RMB21,286,199 and RMB26,934,818 for the years ended December 31, 2010, 2011 and 2012, respectively.

As of December 31, 2011 and 2012, the Group's capitalized software development costs, including projects in progress, net of accumulated depreciation, was RMB17,108,334 and RMB21,210,566, respectively. For the years ended December 31, 2010, 2011, and 2012, the Group recorded depreciation relating to capitalized software development costs of RMB7,716,376, RMB9,818,104 and RMB11,530,416, respectively.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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