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ACCOUNTS RECEIVABLE, NET | 12 Months Ended
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Dec. 31, 2024
Receivables [Abstract] |
ACCOUNTS RECEIVABLE, NET | NOTE 3 — ACCOUNTS RECEIVABLE, NET Accounts receivable consists of the following: SCHEDULE OF ACCOUNTS RECEIVABLE
|  | December 31, 2024 (restated) |  |  | December 31, 2023 |
Accounts receivable |  | $ | 5,210,829 |  |  | $ | 10,123,805 |
Less: allowance for credit loss |  |  | (384,192 | ) |  |  | (557,360 | )
Accounts receivable, net |  | $ | 4,826,637 |  |  | $ | 9,566,445 |
The Company recorded a reversal of allowance for credit loss of $173,168 and an addition of allowance for credit loss of $203,301 for the years ended December 31, 2024 and 2023, respectively. The Company wrote off uncollectible accounts receivable of $nil and $598,434 from one customer for the years ended December 31, 2024 and 2023, respectively. The movement of allowance for credit loss are as follow: SCHEDULE OF MOVEMENT OF ALLOWANCE FOR CREDIT LOSS
|  | December 31, 2024 (restated) |  |  | December 31, 2023 |
Beginning balance |  | $ | 557,360 |  |  | $ | 354,059 |
(Reversal of) addition of provision |  |  | (173,168 | ) |  |  | 203,301 |
Ending balance |  | $ | 384,192 |  |  | $ | 557,360 |
The Company’s accounts receivable balances as of December 31, 2024 and 2023 are pledged for its line of credit facility at Cathay Bank and Midfirst Bank (See Note 12).

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- Definition The entire disclosure for claims held for amounts due to entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/310-10/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2 + Details
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- References No definition available. + Details
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