Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2022

Accrued Liabilities and Other Liabilities [Abstract]

Accrued Expenses and Other Current Liabilities

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

The components of accrued expenses and other current liabilities were as follows:


	As of December 31,
	2021		2022
	RMB		RMB
Salary and welfare payable		234,209		106,844
Accrued operating expenses		82,625		39,694
Payable for acquisitions of property and equipment		10,229		4,083
Other tax payable		8,973		2,013
Refund liabilities (1)		5,559		389
Payables for paid and promotional courses (2)		50,698		—
		392,293		153,023

(1)

Refund liabilities represented the estimated amounts of fee received for Other educational products and services that is estimated to be refunded as described in Note 2.

(2)

Payables for paid and promotional courses mainly consisted of payables for teaching materials and human resource service fee to third-party service providers in relation to the Online K-12 tutoring services.