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Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Detail) - USD ($)
$ in Thousands
May 31, 2019
May 31, 2018
Other Liabilities Disclosure [Abstract]    
Accrued payroll $ 285,329 $ 212,677
Refund liability [1] 76,221  
Payable for purchase of property and equipment 44,445 45,590
Rent payable 23,643 18,210
Payable for investments and acquisitions [2] 21,962 5,420
Amounts reimbursable to employees [3] 19,366 16,157
Refundable fees received from students [4] 15,783 11,541
VAT payable 13,321 12,125
Welfare payable 12,897 9,187
Accrued advertising fees 11,934 8,548
Refundable deposits [5] 11,074 7,290
Royalty fees payable [6] 7,724 4,410
Other taxes payable 2,715 2,945
Accrued professional service fees 1,943 1,134
Others [7] 28,164 18,303
Total $ 576,521 $ 373,537
[1] The refund liability is recognized for variable amount of the considerations received from clients and recorded as refund liability due to the adoption of ASC Topic 606.
[2] The balance of payable for investments and acquisitions as of May 31, 2019 mainly includes the unpaid cash consideration for the acquisition of Suzhou Hongyi amounting to US$15,150.
[3] Amounts reimbursable to employees include traveling and the related expenses.
[4] Refundable fees received from students represent (1) the miscellaneous expenses other than tuition fees received from students which will be paid out on their behalf; and (2) tuition fees refundable to students for classes withdrawn.
[5] Refundable deposits represent student deposits for dormitory or other fees that will be refunded upon graduation and student security deposits refunded upon completion of the study tour.
[6] Royalty fees payable relate to payments to content providers for on-line learning programs and those to counterparties for copyrights and resource sharing.
[7] Others primarily include transportation expenses, utility fees, property management fees and other miscellaneous expenses payable.