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RIGHT-OF-USE ASSETS | 12 Months Ended
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Dec. 31, 2025
Right-of-use Assets |
RIGHT-OF-USE ASSETS | Note 7 RIGHT-OF-USE ASSETS The Company adopted ASU No. 2016-02 Leases, on January 1, 2019, the beginning of the fiscal 2019, using the modified retrospective approach. The Company determines whether an arrangement is a lease at inception. This determination generally depends on whether the arrangement conveys the right to control the use of an identified fixed asset explicitly or implicitly for a period of time in exchange for consideration. Control of an underlying asset is conveyed if we obtain the rights to direct the use of and to obtain substantially all of the economic benefit from the use of the underlying asset. Some of our leases include both lease and non-lease components which are accounted for as a single lease component as the Company has elected the practical expedient. Some of the operating lease agreements include variable lease costs, primarily taxes, insurance, common area maintenance or increases in rental costs related to inflation. Substantially all of our equipment leases and some of our real estate leases have terms of less than one year and, as such, are accounted for as short-term leases as we have elected the practical expedient. Operating leases are included in the right-of-use lease assets, current lease liabilities and long-term lease liabilities on the Consolidated Balance Sheet. Right-of-use assets and lease liabilities are recognized at each lease’s commencement date based on the present values of its lease payments over its respective lease term. When a borrowing rate is not explicitly available for a lease, the incremental borrowing rate is used based on information available at the lease’s commencement date to determine the present value of its lease payments. Operating lease payments are recognized on a straight-line basis over the lease term The carrying amount of right-of-use assets by class of underlying asset are as follows:
Schedule of right-of-use assets |  | December 31, 2025 |  |  | December 31, 2024 |
|  | $ |  |  | $ |
At cost: |  |  |  |  |  |  |  |
Equipment |  |  | 43,453 |  |  |  | 43,453 |
Less: Accumulated depreciation |  |  | (8,511 | ) |  |  | – |
Right-of-use assets, net |  |  | 34,942 |  |  |  | 43,453 |
Right-of-use assets under operating leasing arrangements classified under motor vehicles as of December 31, 2025 and 2024 amounted to $35,942 and $43,453 respectively. The table below presents the lease-related assets and liabilities recorded on the balance sheet.
Schedule of lease-related assets and liabilities |  | December 31, 2025 |  |  | December 31, 2024 |
|  | $ |  |  | $ |
Assets |  |  |  |  |  |  |  |
Finance lease, right-of-use asset, net |  |  | 34,942 |  |  |  | 43,453 |
Right-of-use assets, net |  |  | 34,942 |  |  |  | 43,453 |
Liabilities |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |
Finance lease liability |  |  | 7,398 |  |  |  | 6,652 |
Non-current |  |  |  |  |  |  |  |
Finance lease liability |  |  | 18,243 |  |  |  | 24,383 |
Total Finance lease liabilities |  |  | 25,641 |  |  |  | 31,035 |
Components of Lease Expense We recognize lease expense on a straight-line basis over the term of the operating leases, as reported within “general and administrative” expense on the accompanying consolidated statement of operations.

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- Definition The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/842-20/tableOfContent + Details
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