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Lease (Tables)

3 Months Ended

Mar. 31, 2021

ASU 2016-02 Transition [Abstract]

Schedule of right-of-use assets

		Prepaid land
		lease payments
Balance as of January 1, 2021		$	7,500,780
Amortization charge for the period			(43,325	)
Foreign exchange adjustment			(27,243	)
Balance as of March 31, 2021		$	7,430,212

Schedule of net investment in sales-type leases

		December 31,				March 31,
		2020				2021
Total future minimum lease payments receivable		$	1,210,305			$	2,976,071
Less: unearned income, representing interest			(124,653	)			(271,838	)
Present value of minimum lease payments receivables			1,085,652				2,704,233
Less: Current portion			(235,245	)			(836,714	)
Non-current portion		$	850,407			$	1,867,519

Schedule of future minimum lease payments receivable for sales type leases

12 months ending March 31,		Total Minimum Lease Payments to be Received				Amortization of Unearned Income				Net Investment in Sales Type Leases
2022		$	979,368			$	142,654			$	836,714
2023			952,265				91,221				861,044
2024			911,671				36,609				875,062
2025			132,767				1,354				131,413
2026			-				-				-
Thereafter			-				-				-
			2,976,071				271,838				2,704,233

Schedule of maturities of lease liabilities

		Operating leases
12 months ending March 31,
2022		$	11,162
2023			133,945
2024			122,783
2025			-
Thereafter			-
Total undiscounted cash flows			267,890
Less: imputed interest			(30,290	)
Present value of lease liabilities		$	237,600

Schedule of lease term and discount rate

Lease term and discount rate
		March 31, 2021
Weighted-average remaining lease term - years			2.83
Operating leases
Weighted-average discount rate (%)			6.175	%

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Tabular disclosure of right use of assets.

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Tabular disclosure of future minimum lease payments as of the date of the latest balance sheet presented, in aggregate and for each of the five years succeeding fiscal years, with separate deductions from the total for the amount representing executor costs, including any profit thereon, included in the minimum lease payments and for the amount of the imputed interest necessary to reduce the net minimum lease payments to present value.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (b)
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Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 20
-Section 50
-Paragraph 2
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