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LAND USE RIGHTS, NET | 3 Months Ended
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Sep. 30, 2024
Land Use Rights Net |
LAND USE RIGHTS, NET | NOTE 9 - LAND USE RIGHTS, NET Land use rights are recognized at cost less accumulated amortization. According to the Chinese laws and regulations regarding land use rights, land in urban districts is owned by the state, while land in the rural areas and suburban areas, except otherwise provided for by the state, is collectively owned by individuals designated as resident farmers by the state. However, in accordance with the legal principle that land ownership is separate from the right to the use of the land, the government grants the user a “land use right” to use the land. The Company has the land use right to use the land for 50 years and amortizes the rights on a straight-line basis over the period of 50 years. SCHEDULE OF LAND USE RIGHTS
|  | September 30, 2024 |  |  | June 30, 2024 |
Land use rights |  | $ | 718,146 |  |  | $ | 709,840 |
Less: accumulated amortization |  |  | (102,013 | ) |  |  | (94,233 | )
Total land use rights, net |  | $ | 616,133 |  |  | $ | 615,607 |
Amortization expense charged to the continuing operations was US$4,849 and US$3,314 for the three months ended September 30, 2024 and 2023, respectively. No amortization expense charged to the discontinued operations for the three months ended September 30, 2024 and 2023, respectively. The estimated future amortization expenses are as follows: SCHEDULE OF FUTURE AMORTIZATION EXPENSES
12 months ending September 30: |  |  |
2025 |  | $ | 19,492 |
2026 |  |  | 19,492 |
2027 |  |  | 19,492 |
2028 |  |  | 19,492 |
2029 |  |  | 19,492 |
Thereafter |  |  | 518,673 |
Total |  | $ | 616,133 |

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- Definition Land Use Rights [Disclosure Text Block] + References No definition available. + Details
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