Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Accrued Expenses and Other Liabilities

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


	As of December 31,
	2022		2023
	RMB		RMB
Refund liability(1)		133,066		143,744
Salary and welfare payables		113,189		122,815
Accrued marketing expenses		28,762		41,729
Advanced deposits(2)		28,770		30,690
Other tax liabilities(3)		39,497		26,969
Accrued service fees(4)		13,176		15,888
Payables to educational institutions(5)		23,149		10,686
Payables for leasehold improvement and intangible assets		4,436		1,108
Dividend payable		31,254		—
Other payables		21,040		16,062
		436,339		409,691

(1)

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

(2)

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

(3)

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

(4)

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

(5)

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