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Product Warranty Provisions | 12 Months Ended
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Dec. 31, 2020
Product Warranty Provisions [Abstract] |
Product Warranty Provisions |
16. | Product Warranty Provisions
The Company maintains a policy of providing after sales support for certain of its new EV and LEV battery products introduced since October 1, 2015 by way of a warranty program. The limited cover covers a period of six to twenty four months for battery cells, a period of twelve to twenty seven months for battery modules for light electric vehicles (LEV) such as electric bicycles, and a period of three years to eight years (or 120,000 or 200,000 km if reached sooner) for battery modules for electric vehicles (EV). The Company accrues an estimate of its exposure to warranty claims based on both current and historical product sales data and warranty costs incurred. The Company assesses the adequacy of its recorded warranty liability at least annually and adjusts the amounts as necessary. Warranty expense is recorded as a component of sales and marketing expenses. Accrued warranty activity consisted of the following:
|  | December 31, 2019 |  |  | December 31, 2020 |
Balance at beginning of year |  | $ | 2,250,615 |  |  | $ | 2,246,933 |
Warranty costs incurred |  |  | (85,397 | ) |  |  | (395,864 | )
Provision for the year |  |  | 109,248 |  |  |  | 12,998 |
Foreign exchange adjustment |  |  | (27,533 | ) |  |  | 127,538 |
Balance at end of year |  |  | 2,246,933 |  |  |  | 1,991,605 |
Less: Current portion |  |  | - |  |  |  | (155,888 | )
Non-current portion |  | $ | 2,246,933 |  |  | $ | 1,835,717 |

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- Definition The entire disclosure for standard and extended product warranties and other product guarantee contracts, including a tabular reconciliation of the changes in the guarantor's aggregate product warranty liability for the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -URI http://asc.fasb.org/topic&trid=2155896 + Details
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