Accounts Receivable, Net

12 Months Ended

Dec. 31, 2023

Receivables [Abstract]

Accounts Receivable, Net

5. ACCOUNTS RECEIVABLE, NET

Accounts receivable and the related expected credit loss provision as of December 31, 2022 and 2023 are as follows:

	As of December 31,
	2022			2023
	RMB			RMB
Trade receivable		18,439			27,800
Less: allowance for expected credit losses		(5,424	)		(4,382	)
Total accounts receivable, net		13,015			23,418

Movement of the expected credit loss provision for accounts receivable is as follows:

	Years ended December 31,
	2021			2022			2023
	RMB			RMB			RMB
Balance at beginning of year		(63,173	)		(3,713	)		(5,424	)
Reversal (provision) for expected credit losses		5,213			(2,054	)		360
Write-off		54,247			343			682
Balance at end of year		(3,713	)		(5,424	)		(4,382	)

The Group performs ongoing credit evaluation of its customers, and assesses allowance for expected credit losses based on estimates, which incorporate historical experience and other factors surrounding the credit risk of specific type of customers.