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v3.23.1

Prepayments and Other Receivables (Tables) | 3 Months Ended
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Mar. 31, 2023
Prepayments and Other Receivables [Abstract] |
Schedule of prepayments and other receivables |
|  | December 31, |  |  | March 31, |
|  | 2022 |  |  | 2023 |
Value added tax recoverable |  | $ | 4,234,082 |  |  | $ | 4,293,598 |
Prepayments to suppliers |  |  | 220,671 |  |  |  | 493,717 |
Deposits |  |  | 43,914 |  |  |  | 269,597 |
Staff advances |  |  | 51,826 |  |  |  | 104,371 |
Prepaid operating expenses |  |  | 706,190 |  |  |  | 551,216 |
Receivables from sales of vehicles |  |  | 371,105 |  |  |  | 154,901 |
Others |  |  | 294,292 |  |  |  | 296,011 |
|  |  | 5,922,080 |  |  |  | 6,163,411 |
Less: Allowance for credit losses |  |  | (7,000 | ) |  |  | (42,255 | )
|  | $ | 5,915,080 |  |  | $ | 6,121,156 |
Schedule of allowance for credit losses |
Balance as at December 31, 2022 |  | $ | 7,000 |
Adoption of ASC Topic 326 |  |  | - |
Balance as at January 1, 2023 |  |  | 7,000 |
Current period provision, net |  |  | 35,392 |
Foreign exchange adjustment |  |  | (137 | )
Balance as at March 31, 2023 |  | $ | 42,255 |

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- Definition Tabular disclosure of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 + Details
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