ACCRUED EXPENSES AND OTHER PAYABLES

12 Months Ended

Dec. 31, 2022

ACCRUED EXPENSES AND OTHER PAYABLES [Abstract]

ACCRUED EXPENSES AND OTHER PAYABLES

11. ACCRUED EXPENSES AND OTHER PAYABLES

The components of accrued expenses and other payables are as follows:

	As of December 31,
	2021 $		2022 $
Current
Accrued cost of revenue and sales and marketing expenses		810,010		761,199
Accrued interest for convertible notes		4,540		3,917
Accrued office-related operating expenses		6,509		7,113
Business and other taxes payables		118,237		133,636
Other payables		177,293		173,560
Accrued payroll and welfare expenses		277,774		213,369
Payables and accruals for long-lived assets		56,874		38,473
Finance lease liabilities		1,516		3,138
Liabilities directly associated with the assets held for sale		–		12,020
Others		67,185		50,188
		1,519,938		1,396,613
Non-current
Finance lease liabilities		7,022		11,844
Others		69,212		75,228
		76,234		87,072