XML 44 R32.htm IDEA: XBRL DOCUMENT
v3.20.2

Trade Accounts and Bills Receivable, Net (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2020
Trade Accounts and Bills Receivable, net [Abstract] |
Schedule of trade accounts and bills receivable |
|  | December 31, |  |  | September 30, |
|  | 2019 |  |  | 2020 |
Trade accounts receivable |  | $ | 12,517,626 |  |  | $ | 23,664,220 |
Less: Allowance for doubtful accounts |  |  | (4,650,686 | ) |  |  | (4,834,640 | )
|  |  | 7,866,940 |  |  |  | 18,829,580 |
Bills receivable |  |  | 85,480 |  |  |  | 252 |
|  | $ | 7,952,420 |  |  | $ | 18,829,832 |
Schedule of analysis of the allowance for doubtful accounts |
|  | September 30, |  |  | September 30, |
|  | 2019 |  |  | 2020 |
Balance at beginning of period |  | $ | 3,657,173 |  |  | $ | 4,650,686 |
Provision for the period |  |  | 735,619 |  |  |  | 981,241 |
Reversal - recoveries by cash |  |  | (292,599 | ) |  |  | (917,707 | )
Charged to consolidated statements of operations and comprehensive (loss) income |  |  | 443,020 |  |  |  | 63,534 |
Foreign exchange adjustment |  |  | (156,210 | ) |  |  | 120,420 |
Balance at end of period |  | $ | 3,943,983 |  |  | $ | 4,834,640 |

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

X
- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of allowance for credit loss of financing receivable, classified as current. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 + Details
Name: | us-gaap_ScheduleOfCreditLossesForFinancingReceivablesCurrentTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration