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Prepayments and Other Receivable (Tables) | 9 Months Ended
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Sep. 30, 2023
Prepayments and Other Receivable [Abstract] |
Schedule of Prepayments and Other Receivables | Prepayments and other receivable as of December 31, 2022 and September 30, 2023 consisted of the following:
|  | December 31, |  |  | September 30, |
|  | 2022 |  |  | 2023 |
Value added tax recoverable |  | $ | 4,234,082 |  |  | $ | 5,752,383 |
Prepayments to suppliers |  |  | 220,671 |  |  |  | 265,990 |
Deposits |  |  | 43,914 |  |  |  | 120,669 |
Staff advances |  |  | 51,826 |  |  |  | 162,694 |
Prepaid operating expenses |  |  | 706,190 |  |  |  | 604,191 |
Receivables from sales of vehicles |  |  | 371,105 |  |  |  | 77,520 |
Others |  |  | 294,292 |  |  |  | 319,575 |
|  |  | 5,922,080 |  |  |  | 7,303,022 |
Less: Allowance for credit losses |  |  | (7,000 | ) |  |  | (36,765 | )
|  | $ | 5,915,080 |  |  | $ | 7,266,257 |
Schedule of Allowance for Credit Losses | An analysis of the allowance for credit losses are as follows:
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 |  |  | 30,817 |
Foreign exchange adjustment |  |  | (1,052 | )
Balance as at September 30, 2023 |  | $ | 36,765 |

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