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Inventory
12 Months Ended
Dec. 31, 2022
Inventory [Abstract]  
INVENTORY

4. INVENTORY

 

Inventory consists of the following:

 

   December 31,
2022
   December 31,
2021
 
Finished goods  $
       -
   $96,725 
Work-in-process   
-
    
-
 
Raw materials   
-
    84,620 
Allowance for inventory valuation and obsolescence loss   
-
    (155,370)
Inventories, net  $
-
   $25,975 

 

For the year ended December 31, 2022, the inventories were expensed as research and development expenses.