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5. FINANCE LEASE RIGHT-OF-USE ASSETS
 12 Months Ended
Dec. 31, 2019
Leases [Abstract]  
5. FINANCE LEASE RIGHT-OF-USE ASSETS

Property, plant and equipment under finance leases, net consist of the following:

    December 31,
2019		   December 31,
2018
At cost:                
Buildings   $ 117,956     $ 119,899  
Plant and machinery     2,157,848       2,193,375  
Total     2,275,804       2,313,274  
Less: Accumulated depreciation and amortization     (2,096,278)       (2,062,517 )
Net book value   $ 179,526     $ 250,757  

The above buildings erected on parcels of land located in Shouguang, PRC, are collectively owned by local townships.  The Company has not been able to obtain property ownership certificates over these buildings as the Company could not obtain land use rights certificates on the underlying parcels of land.

During the year ended December 31, 2019, depreciation and amortization expense totaled $69,344, respectively, which was recorded in direct labor and factory overheads incurred during plant shutdown.

During the year ended December 31, 2018, depreciation and amortization expense totaled $267,012, respectively, which was recorded in direct labor and factory overheads incurred during plant shutdown.