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PROPERTY AND EQUIPMENT, NET | 12 Months Ended
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Mar. 31, 2022
PROPERTY AND EQUIPMENT, NET |
PROPERTY AND EQUIPMENT, NET | Note 10 – PROPERTY AND EQUIPMENT, NET ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As of |  | As of
​ | ​ | March 31, 2022 | ​ | March 31, 2021
​ | ​ | USD | ​ | USD
Cost: | ​ | ​ | ​ | ​ | ​ | ​
Office equipment | ​ | ​ | 141,313 | ​ | ​ | 131,967
Total | ​ | ​ | 141,313 | ​ | ​ | 131,967
Less: Accumulated depreciation | ​ | ​ | (85,880) | ​ | ​ | (65,080)
Property and equipment, net | ​ | ​ | 55,433 | ​ | ​ | 66,887
​ Depreciation and amortization expense on property and equipment for the years ended March 31, 2022, 2021 and 2020 were US$18,390, US$15,161, and US$120,520, respectively.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=120429125&loc=d3e99893-112916 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=120429125&loc=SL120174063-112916 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=120429125&loc=d3e99779-112916 + Details
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