ACCOUNTS RECEIVABLE, NET (Tables)

12 Months Ended

Dec. 31, 2022

Receivables [Abstract]

SUMMARY OF ACCOUNTS RECEIVABLES, NET

Accounts receivable, net consisted of the following:

	December 31,
	2021			2022
	RMB			RMB
Accounts receivable - third parties		216,069			214,819
Allowance for doubtful accounts - third parties		(57,344	)		(81,242	)
Accounts receivable - third parties, net		158,725			133,577
Accounts receivable – related parties		320			104
Allowance for doubtful accounts – related parties		(16	)		(5	)
Accounts receivable – related parties		304			99

SUMMARY OF MOVEMENT OF ALLOWANCE FOR DOUBTFUL ACCOUNTS INCLUDING BOTH ACCOUNT RECEIVABLES DUE FROM THIRD PARTIES AND RELATED PARTIES

The movement of the allowance for doubtful accounts including both account receivables due from third parties and a related party is as follows:

	Year ended December 31,
Allowance for doubtful accounts - third parties	2021			2022
	RMB			RMB
Balance at the beginning of the year		43,104			57,344
Additions charged to bad debt expense		14,526			23,898
Write-off		(286	)		-
Balance at the end of the year		57,344			81,242

	Year ended December 31,
Allowance for doubtful accounts –related parties	2021			2022
	RMB			RMB
Balance at the beginning of the year		1,298			16
Additions charged to bad debt expense		(1,282	)		(11	)
Balance at the end of the year		16			5

SUMMARY OF AGING ANALYSIS OF ALLOWANCE FOR DOUBTFUL ACCOUNTS

The aging analysis table of allowance for doubtful accounts is as follows:

	As of December 31,
	2021			2022
	RMB			RMB
Within 1 year		(8,354	)		(7,031	)
Thereafter		(48,990	)		(74,211	)
Allowance for doubtful accounts - third parties		(57,344	)		(81,242	)
Within 1 year		(16	)		(5	)
Allowance for doubtful accounts - related parties		(16	)		(5	)