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Other Receivables and Prepayments, Net
6 Months Ended
Jun. 30, 2019
OTHER RECEIVABLES AND PREPAYMENTS, NET
5.OTHER RECEIVABLES AND PREPAYMENTS, NET

 

Other receivables and prepayments as of June 30, 2019 and December 31, 2018 consist of the following:

 

   June 30,
2019
   December 31,
2018
 
Rental deposits  $ 44,633   $ 43,838 
Prepaid expenses   71,634    271,965 
Other receivables – third parties   14,324    - 
Advances to employees   876    47 
    131,467    315,850 
Less: reserve for doubtful accounts   (87,346)   (48,069)
Other receivables and prepayments, net  $44,121   $267,781 

 

During the six months ended June 30, 2019 and 2018, bad debts on other receivables and prepayments were $39,364 and $31,941 respectively.