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OPERATING LEASE RIGHT–OF USE ASSETS | 9 Months Ended
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Sep. 30, 2023
Operating Lease Rightof Use Assets |
OPERATING LEASE RIGHT–OF USE ASSETS | NOTE 7 – OPERATING LEASE RIGHT–OF USE ASSETS As of September 30, 2023, the total operating lease ROU assets was $7,668,554. The total operating lease cost for the nine-month period ended September 30, 2023 and 2022 was $706,033 and $746,731. The Company has the rights to use certain parcels of land located in Shouguang, the PRC, through lease agreements signed with local townships or the government authority (See Note 3). For parcels of land that are collectively owned by local townships, the Company cannot obtain land use rights certificates. The parcels of land of which the Company cannot obtain land use rights certificates covers a total of approximately 38.6 square kilometers of aggregate carrying value of $8,452,893 as at September 30, 2023.

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- Definition The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//842-20/tableOfContent + Details
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