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Accounts Payable and Accrued Expenses | 12 Months Ended
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Dec. 31, 2023
Accounts Payable and Accrued Expenses [Abstract] |
ACCOUNTS PAYABLE AND ACCRUED EXPENSES | 10. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses as of December 31, 2023 and 2022 consisted of:
|  | December 31, 2023 |  |  | December 31, 2022 |
Deferred bonus and salaries payable |  | $ | 451,660 |  |  | $ | 5,084,969 |
Research and development expenses payable |  |  | 1,162,155 |  |  |  | 563,913 |
Professional fees payable |  |  | 175,324 |  |  |  | 226,407 |
Cost of healthcare services payable |  |  | 61,826 |  |  |  | 138,316 |
Insurance expenses payable |  |  | 27,463 |  |  |  | 33,367 |
Others |  |  | 15,913 |  |  |  | 119,835 |
|  | $ | 1,894,341 |  |  | $ | 6,166,807 |
On March 31, 2023, the Group entered into exchange agreements and cancelled 177,667 existing vested and unvested share options held by related parties option holders and cancelled its obligations for deferred cash bonus payables of $3.1 million by granting 403,820 share options with 6 months vesting period (see Note 17). The settlement of obligations of $3.1 million deferred cash bonus payables was deemed as capital contribution from related parties and was credited to additional paid-in capital. On March 31, 2023, the Group entered into exchange agreements and cancelled 70,428 existing vested and unvested share options held by non-related parties option holders and cancelled its obligations for deferred cash bonus payables of $1.6 million by issuance of 70,430 fully vested Class A Ordinary Shares (see Note 16). The reversal of deferred cash bonus payables for $1.0 million and $0.6 million was credited to research and development expenses and general and administrative fees, respectively.

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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