Deferred Costs

12 Months Ended

Dec. 31, 2021

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

Deferred Costs

5. DEFERRED COSTS

Deferred costs primarily consist of the incremental sales commission and service fee relating to obtaining of customers contract which is expected to be recovered and is capitalized pursuant to ASC340-40. The capitalized sales commission is amortized in the same manner the related revenue being recognized.

The movements of deferred costs for the years ended December 31, 2020 and 2021 are as follows:

	As of December 31,
	2020			2021
	RMB			RMB
Beginning balances (current and non-current)		449,069			328,386
Additions		214,181			55,831
Amortizations		(334,864	)		(185,710	)
Accumulated impairments		(134	)		(134	)
Ending balances (current and non-current)		328,252			198,373
Deferred costs, current		158,092			89,353
Deferred costs, non-current		170,160			109,020