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v3.23.1

Trade and Bills Receivable, net | 12 Months Ended
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Dec. 31, 2021
Trade And Bills Receivable Net [Abstract] |
Trade and Bills Receivable, net | 4. Trade and Bills Receivable, net Trade and bills receivable as of December 31, 2021 and 2022:
|  | December 31, |  |  | December 31, |
|  | 2021 |  |  | 2022 |
Trade receivable |  | $ | 48,707,457 |  |  | $ | 23,422,733 |
Less: Allowance for doubtful accounts |  |  | (4,618,269 | ) |  |  | (2,274,513 | )
|  |  | 44,089,188 |  |  |  | 21,148,220 |
Bills receivable |  |  | 5,817,941 |  |  |  | 6,265,355 |
|  | $ | 49,907,129 |  |  | $ | 27,413,575 |
Included in trade and bills receivables are retention receivables of $1,944,034 and $1,066,146 as of December 31, 2021 and 2022. Retention receivables are interest-free and recoverable either at the end of the retention period of three to five years since the sales of the EV batteries or 200,000 km since the sales of the motor vehicles (whichever comes first). An analysis of the allowance for doubtful accounts is as follows:
|  | December 31, |  |  | December 31, |
|  | 2021 |  |  | 2022 |
Balance at beginning of year |  | $ | 5,266,828 |  |  | $ | 4,618,269 |
Provision for the year |  |  | 225,875 |  |  |  | 1,018,092 |
Reversal - recoveries by cash |  |  | (1,006,264 | ) |  |  | (186,960 | )
Charged to consolidated statements of operations and comprehensive income (loss) |  | $ | (780,389 | ) |  | $ | 831,132 |
Written off |  |  | - |  |  |  | (2,858,177 | )
Foreign exchange adjustment |  |  | 131,830 |  |  |  | (316,711 | )
Balance at end of year |  | $ | 4,618,269 |  |  | $ | 2,274,513 |

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