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Operating Lease (Tables)

12 Months Ended

Dec. 31, 2023

Lessee Disclosure [Abstract]

Schedule of Leases by Balance Sheet Location

The following table provides a summary of leases by balance sheet location as of December 31, 2023 and 2022:

Assets/liabilities		December 31,  2023				December 31,  2022
Assets
Operating lease right-of-use assets		$	87,380			$	18,240
Liabilities
Operating lease liability - current		$	31,413			$	18,240
Operating lease liability - non-current			55,967				-
Total lease liabilities		$	87,380			$	18,240

Schedule of Operating Lease Expenses

The operating lease expenses for the year ended December 31, 2023 and 2022 were as follows:

Lease Cost		Classification		December 31,   2023				December 31,   2022
Operating lease expense		General and administrative expenses		$	43,154			$	27,340

Schedule of Operating Lease Liabilities and Future Minimum Lease Payments

Maturities of operating lease liabilities as of December 31, 2023 were as follows:

Maturity of Lease Liabilities		Operating  Leases
12 months ending December 31,
2024		$	35,069
2025			35,069
2026			23,379
Total lease payments		$	93,517
Less: interest			(6,137	)
Present value of lease payments		$	87,380

Lease liabilities include lease and non-lease component such as management fee.

Future minimum lease payments, which do not include the non-lease components, as of December 31, 2023 were as follows:

12 months ending December 31,
2023		$	18,584
Total lease payments		$	18,584

Schedule of Lease Term and Discount Rate

Lease Term and Discount Rate		December 31,  2023				December 31,  2022
Weighted-average remaining lease term (years)
Operating leases			2.92				0.67
Weighted-average discount rate (%)
Operating leases			5	%			5	%

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Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147478964/842-20-50-4

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Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147478964/842-20-50-6

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