XML 49 R38.htm IDEA: XBRL DOCUMENT v3.22.1

Trade and Bills Receivable, net (Tables)

3 Months Ended

Mar. 31, 2022

Trade And Bills Receivable Net [Abstract]

Schedule of trade accounts and bills receivable

		December 31,				March 31,
		2021				2022
Trade accounts receivable		$	48,707,457			$	46,364,398
Less: Allowance for doubtful accounts			(4,618,269	)			(4,904,450	)
			44,089,188				41,459,948
Bills receivable			5,817,941				8,805,836
		$	49,907,129			$	50,265,784

Schedule of analysis of the allowance for doubtful accounts

		March 31,				March 31,
		2021				2022
Balance at beginning of period		$	5,266,828			$	4,618,269
Provision for the year			-				322,928
Reversal - recoveries by cash			(154,061	)			(51,485	)
Charged to consolidated statements of operations and comprehensive (loss) income		$	(154,061	)		$	271,443
Foreign exchange adjustment			(17,819	)			14,738
Balance at end of period		$	5,094,948			$	4,904,450

X

- References

No definition available.

+ Details

Name:	cbat_TradeAndBillsReceivableNetAbstract
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 https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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 https://asc.fasb.org/extlink&oid=123577603&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 https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447

+ Details

Name:	us-gaap_ScheduleOfCreditLossesForFinancingReceivablesCurrentTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration