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5. FINANCE LEASE RIGHT-OF-USE ASSETS (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
At cost	$ 2,240,875	$ 2,275,804
Less: accumulated depreciation and amortization	(2,065,412)	(2,096,278)
Net book value	175,463	179,526
Building
At cost	116,146	117,956
Plant and machinery
At cost	$ 2,124,729	$ 2,157,848

X

- Definition

Amount before accumulated depreciation of leased physical assets used in the normal conduct of business to produce goods and services.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 30
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=121569800&loc=d3e45014-112735

+ Details

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Balance Type:	debit
Period Type:	instant

X

- Definition

The total gross amount less the charge for the use of the long-lived depreciable assets subject to a lease meeting the criteria for capitalization.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=121616839&loc=d3e45280-112737

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X

- Definition

The total charge for the use of long-lived depreciable assets subject to a lease meeting the criteria for capitalization.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 10
-Section 55
-Paragraph 40
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-URI http://asc.fasb.org/extlink&oid=121580752&loc=d3e38371-112697

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