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Investment and Fair Value Measurement (Tables)

12 Months Ended

Dec. 31, 2023

Investment and Fair Value Measurement [Abstract]

Schedule of Assets and Liabilities Carried at Fair Value Measured on a Recurring Basis

The following table provides the assets and liabilities carried at fair value measured on a recurring basis as of December 31, 2023 and 2022:

December 31, 2023

Level 1

Level 2

Level 3

Total

Non-current Assets

Long-term investments

Common stocks

-

-

-

-

Total assets at fair value

$

-

$

-

$

-

$

-

December 31, 2022		Level 1				Level 2				Level 3				Total
Current Assets
Marketable securities
Common stocks		$	10,202			$	92,279			$	-			$	102,481
Non-current Assets
Long-term investments
Common stocks			-				-				77,200				77,200
Total assets at fair value		$	10,202			$	92,279			$	77,200			$	179,681

Schedule of Fair Value Reconciliation of Level 3 Assets

The following is a reconciliation of Level 3 assets measured and recorded at fair value on a recurring basis during the years ended December 31, 2023 and 2022:

		Common Stock
Balance at January 1, 2023		$	77,200
Impairment			(77,200	)
Balance at December 31, 2023		$	-
Net change in unrealized appreciation relating to investments still held at December 31, 2023			-
Balance at January 1, 2022		$	77,200
Change in unrealized appreciation, net			-
Balance at December 31, 2022		$	77,200
Net change in unrealized appreciation relating to investments still held at December 31, 2022			-

Schedule of Quantitative Information about the Group’s Level 3 Fair Value Measurements of Investment

The following table presents the quantitative information about the Group’s Level 3 fair value measurements of investment as of December 31, 2023 and 2022, which utilized significant unobservable internally-developed inputs:

December 31, 2023		Valuation technique		Unobservable input		Range (weighted average)
Common stocks		Recent transactions		Recent transaction price		$0.0001 - $0.01

December 31, 2022		Valuation technique		Unobservable input		Range (weighted average)
Common stocks		Recent transactions		Recent transaction price		$0.0001 - $0.01

Schedule of Unrealized Gains and Losses

The following is a summary of annual upward or downwards adjustments and impairment recorded in other income (expenses), net, and included as adjustments to the carrying value of non-marketable investments held as of December 31, 2023, 2022 and 2021 based on the observable price in an orderly transaction for the same or similar security of the same issuers:

		Year ended December 31, 2023				Year ended December 31, 2022				Year ended December 31, 2021
Upward adjustments		$	6,431,088			$	6,108,872			$	-
Downward adjustments and impairment			-				(520,821	)			-
Total unrealized gain from fair value change of non-marketable investments, net		$	6,431,088			$	5,588,051			$	-

Schedule of Carrying Value of Our Non-Marketable Investments

The following table summarizes the total carrying value of the non-marketable investments held as of December 31, 2023 and 2022 including cumulative unrealized upward and downward adjustments and impairment made to the initial cost basis of the investments:

		December 31, 2023				December 31, 2022
Initial cost basis		$	4,079,707			$	4,079,707
Upward adjustments			12,539,960				6,108,872
Downward adjustments and impairment			(520,821	)			(520,821	)
Total carrying value at the end of the year		$	16,098,846			$	9,667,758

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Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.

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-Section 50
-Paragraph 2
-Subparagraph (bbb)
-SubTopic 10
-Topic 820
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

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Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-SubTopic 10
-Topic 820
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

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-Name Accounting Standards Codification
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-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-3

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Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

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-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

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