*	Others mainly include accrued marketing expenses, accrued professional fees and other general corporate expenses.

The Group provides limited warranty to its end customers for terms varying from six months to three years, subject to certain conditions, such as normal use. For the electric motor, the Group provides a 24-month or 30,000-kilometer warranty. For lithium-ion battery packs, the Group provides 24-month or 20,000-kilometer warranty or a 36-month or 30,000-kilometer warranty, depending on the model.

For other parts of the Group’s electric scooters, the Group provides quality warranty varying from six months to 24 months depending on the parts. The Group is responsible for replacing or repairing the faulty products during their respective warranty terms.

The Group provides for the estimated costs of warranties at the time revenue is recognized. Factors that affect the Group’s warranty obligation include product defect rates and costs of repair or replacement.

Movement of provision for warranty is as follows:


	For the Year Ended December 31,
	2020	2021	2022
Accrued warranty—beginning of year	59,951,866	59,195,896	47,788,122
Accrual for warranties issued during the year	35,197,541	35,181,557	20,355,810
Warranty claims paid	(18,590,107)	(22,554,689)	(23,894,070)
Pre-existing warranty expired	(17,363,404)	(24,034,642)	(10,437,572)
Accrued warranty—end of year	59,195,896	47,788,122	33,812,290