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Construction in Progress | 9 Months Ended
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Sep. 30, 2020
Construction in Progress [Abstract] |
Construction in Progress |
8. | Construction in Progress
Construction in progress as of December 31, 2019 and September 30, 2020 consisted of the following:
|  | December 31, |  |  | September 30, |
|  | 2019 |  |  | 2020 |
Construction in progress |  | $ | 21,613,577 |  |  | $ | 15,051,124 |
Prepayment for acquisition of property, plant and equipment |  |  | 94,047 |  |  |  | 403,101 |
Carrying amount |  | $ | 21,707,624 |  |  | $ | 15,454,225 |
Construction in progress as of December 31, 2019 and September 30, 2020 was mainly comprised of capital expenditures for the construction of the facilities and production lines of CBAK Power. For the three months ended September 30, 2019 and 2020, the Company capitalized interest of $385,850 and $315,177, respectively, to the cost of construction in progress. For the nine months ended September 30, 2019 and 2020, the Company capitalized interest of $1,099,687 and $935,399, respectively, to the cost of construction in progress.

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