Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of Accrued Expenses and Other Liabilities

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


	As of December 31,
	2021		2022
	RMB		RMB
Refund liability (1)		243,236		133,066
Salary and welfare payables		139,020		113,189
Other tax liabilities (2)		75,674		39,497
Dividend payable	—			31,254
Advanced deposits (3)		24,204		28,770
Accrued marketing expenses		41,869		28,762
Payables to educational institutions (4)		28,960		23,149
Accrued service fees (5)		5,691		13,176
Payables for leasehold improvement and intangible assets		6,089		4,436
Other payables		21,300		21,040
		586,043		436,339

(1)

Refund liability represented the tutoring fee collected by the Group which is estimated to refund back to its customers as a result of its refund policy.

(2)

The balance represented accrued income tax payable and other tax liabilities in accordance with local tax laws.

(3)

Advanced deposits primarily included down payments paid by prospective students before contracts signing.

(4)

The balance represented tuition fees collected from the students for their registrations with educational institutions.

(5)

The balance represented accrued expenses for outsourced service providers and other professional services.