XML 66 R55.htm IDEA: XBRL DOCUMENT v3.23.3

Deferred Government Grants (Tables)

9 Months Ended

Sep. 30, 2023

Deferred Government Grants [Abstract]

Schedule of Deferred Government Grants

Deferred government grants as of December 31, 2022 and September 30, 2023 consist of the following:

		December 31,				September 30,
		2022				2023
Total government grants		$	6,876,735			$	5,388,387
Less: Current portion			(1,299,715	)			(366,171	)
Non-current portion		$	5,577,020			$	5,022,216

Schedule of Straight-Line Basis Over the Estimated Useful Lives

The Company has initiated amortization on a straight-line basis over the estimated useful lives of the depreciable facilities constructed thereon.

		Three months ended September 30,								Nine months ended September 30,
		2022				2023				2022				2023
Cost of revenues		$	522,867			$	65,040			$	1,604,469			$	1,140,893
General and administrative expenses			9,865				9,337				30,757				28,878
Research and development expenses			4,309				4,078				13,433				12,612
Other income (expenses), net			657,379				(3,137	)			1,552,985				225,897
		$	1,194,420			$	75,318			$	3,201,644			$	1,408,280

X

- References

No definition available.

+ Details

Name:	cbat_OtherLongTermPayablesAbstract
Namespace Prefix:	cbat_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of deferred government grants.

+ References

No definition available.

+ Details

Name:	cbat_ScheduleOfDeferredGovernmentGrantsTableTextBlock
Namespace Prefix:	cbat_
Data Type:	dtr:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

+ Details

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