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Lease (Tables)

9 Months Ended

Sep. 30, 2022

Lease [Abstract]

Schedule of prepaid land use rights

		Prepaid land lease payments
Balance as of January 1, 2021		$	7,500,780
Addition for the year			6,188,764
Amortization charge for the year			(189,044	)
Foreign exchange adjustment			296,730
Balance as of December 31, 2021			13,797,230
Amortization charge for the period			(258,973	)
Foreign exchange adjustment			(1,456,289	)
Balance as of September 30, 2022		$	12,081,968

Schedule of net investment in sales-type leases

		December 31,				September 30,
		2021				2022
Total future minimum lease payments receivable		$	1,737,817			$	1,203,502
Less: unearned income, representing interest			(108,773	)			(71,210	)
Present value of minimum lease payments receivables			1,629,044				1,132,292
Less: Current portion			(790,516	)			(815,013	)
Non-current portion		$	838,528			$	317,279

Schedule of future minimum lease payments receivable for sales type leases

		Total
		Minimum
		Lease								Net
		Payments				Amortization				Investment
		to be				of Unearned				in Sales
Fiscal years ending		Received				Income				Type Leases
Remainder of 2022		$	422,153			$	40,172			$	381,981
2023			610,464				28,743				581,721
2024			170,885				2,295				168,590
2025			-				-				-
2026			-				-				-
Thereafter			-				-				-
		$	1,203,502			$	71,210			$	1,132,292

Schedule of operating lease expenses

		Three months ended September 30,								Nine months ended September 30,
		2021				2022				2021				2022
Operating lease cost – straight line		$	175,932			$	78,845			$	290,051			$	437,502
Total lease expense		$	175,932			$	78,845			$	290,051			$	437,502

Schedule of finance lease

		December 31,				September 30,
		2021				2022
Property, plant and equipment, at cost		$	-			$	1,835,458
Accumulated depreciation			-				(197,441	)
Property, plant and equipment, net under finance lease			-				1,638,017
Finance lease liabilities, current			-				1,173,589
Finance lease liabilities, non-current			-				-
Total finance lease liabilities		$	-			$	1,173,589

Schedule of finance lease expenses

		Three months ended September 30,								Nine months ended September 30,
		2021				2022				2021				2022
Finance lease cost:
Depreciation of assets		$	-			$	31,343			$	-			$	31,343
Interest of lease liabilities			-				6,235				-				6,235
Total lease expense		$	-			$	37,578			$	-			$	37,578

Schedule of maturities of lease liabilities

		Operating leases				Finance leases
Remainder of 2022		$	19,276			$	356,245
2023			320,255				831,237
2024			36,746				-
2025			37,301				-
2026			33,390				-
Thereafter			-				-
Total undiscounted cash flows			446,968				1,187,482
Less: imputed interest			(22,293	)			(13,893	)
Present value of lease liabilities		$	424,675			$	1,173,589

Schedule of lease term and discount rate

		December 31, 2021				September 30, 2022
Weighted-average remaining lease term
Land use rights			38.9				38.2
Operating leases			2.32				2.33
Finance leases			-				0.75
Weighted-average discount rate
Land use rights			Nil				Nil
Operating leases			5.88	%			5.15	%
Finance leases			-				2.52	%

Schedule of supplemental cash flow

		Nine months ended September 30,
		2021				2022
Operating cash outflows from operating assets		$	290,051			$	268,740

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Tabular disclosure of undiscounted cash flows of finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to finance lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 50
-Paragraph 6
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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 30
-Section 50
-Paragraph 5
-URI https://asc.fasb.org/extlink&oid=124258985&loc=SL77919372-209981

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-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
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