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Prepayments and Other Receivables (Tables) | 12 Months Ended
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Dec. 31, 2023
Prepayments and Other Receivable [Abstract] |
Schedule of Prepayments and Other Receivables | Prepayments and other receivables as of December 31, 2022 and 2023 consisted of the following:
|  | December 31, |  |  | December 31, |
|  | 2022 |  |  | 2023 |
Value added tax recoverable |  | $ | 4,234,082 |  |  | $ | 5,248,210 |
Prepayments to suppliers |  |  | 220,671 |  |  |  | 1,341,596 |
Deposits |  |  | 43,914 |  |  |  | 108,492 |
Staff advances |  |  | 51,826 |  |  |  | 113,336 |
Prepaid operating expenses |  |  | 706,190 |  |  |  | 645,390 |
Receivables from sales of vehicles |  |  | 371,105 |  |  |  | - |
Others |  |  | 294,292 |  |  |  | 292,458 |
|  |  | 5,922,080 |  |  |  | 7,749,482 |
Less: Allowance for doubtful accounts |  |  | (7,000 | ) |  |  | (290,228 | )
|  | $ | 5,915,080 |  |  | $ | 7,459,254 |
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 |  |  | 284,238 |
Foreign exchange adjustment |  |  | (1,010 | )
Balance as at December 31, 2023 |  | $ | 290,228 |

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- Definition Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs. + References No definition available. + Details
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