XML 72 R10.htm IDEA: XBRL DOCUMENT
v3.20.1

Trade Accounts and Bills Receivable, Net | 12 Months Ended
--- | ---
Dec. 31, 2019
Trade Accounts and Bills Receivable, net [Abstract] |
Trade Accounts and Bills Receivable, net |
4. | Trade Accounts and Bills Receivable, net
Trade accounts and bills receivable as of December 31, 2018 and 2019:
|  | December 31, |  |  | December 31, |
|  | 2018 |  |  | 2019 |
Trade accounts receivable |  | $ | 19,054,863 |  |  | $ | 12,517,626 |
Less: Allowance for doubtful accounts |  |  | (3,657,173 | ) |  |  | (4,650,686 | )
|  |  | 15,397,690 |  |  |  | 7,866,940 |
Bills receivable |  |  | 6,353,342 |  |  |  | 85,480 |
|  | $ | 21,751,032 |  |  | $ | 7,952,420 |
Included in trade accounts and bills receivables are retention receivables of $1,119,490 and $2,159,356 as of December 31, 2018 and 2019. Retention receivables are interest-free and recoverable at the end of the retention period of three to five years. An analysis of the allowance for doubtful accounts is as follows:
|  | December 31, |  |  | December 31, |
|  | 2018 |  |  | 2019 |
Balance at beginning of year |  | $ | 3,700,922 |  |  | $ | 3,657,173 |
Provision for the year |  |  | 474,950 |  |  |  | 1,613,402 |
Reversal - recoveries by cash |  |  | (312,462 | ) |  |  | (567,042 | )
Charged to consolidated statements of operations and comprehensive (loss) income |  | $ | 162,488 |  |  | $ | 1,046,360 |
Foreign exchange adjustment |  |  | (206,237 | ) |  |  | (52,847 | )
Balance at end of year |  | $ | 3,657,173 |  |  | $ | 4,650,686 |

X
- References No definition available. + Details
Name: | cbat_TradeAccountsAndBillsReceivableNetAbstract
Namespace Prefix: | cbat_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for claims held for amounts due a 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 -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196772 + Details
Name: | us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration