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Plant and Equipment, Net | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2024 | Dec. 31, 2023
Plant and Equipment, Net [Abstract] |  |
PLANT AND EQUIPMENT, NET | NOTE 6 — PLANT AND EQUIPMENT, NET Plant and equipment, net consist of the following:
|  | June 30, |  |  | December 31, |
|  | 2024 |  |  | 2023 |
At cost: |  |  |  |  |  |
Building improvement |  | $ | 85,867 |  |  | $ | 92,438 |
Furniture and fixtures |  |  | 247,229 |  |  |  | 250,493 |
Medical instruments |  |  | 765,081 |  |  |  | 844,809 |
Motor vehicle |  |  | 142,936 |  |  |  | 142,936 |
Office equipment |  |  | 138,369 |  |  |  | 150,688 |
|  |  | 1,379,482 |  |  |  | 1,481,364 |
Less: accumulated depreciation |  |  | (1,219,551 | ) |  |  | (1,319,207 | )
Total |  | $ | 159,931 |  |  | $ | 162,157 |
Depreciation expenses for the six months ended June 30, 2024 and 2023 were $12,619 and $19,461, respectively. No loss on disposal of assets for the six months ended June 30, 2024 and 2023. No impairment loss was recorded for the six months ended June 30, 2024, and 2023. | NOTE 6 — PLANT AND EQUIPMENT, NET Plant and equipment, net consist of the following:
|  | December 31, |
|  | 2023 |  |  | 2022 |
At cost: |  |  |  |  |  |  |  |
Building improvement |  | $ | 92,438 |  |  | $ | 72,519 |
Furniture and fixtures |  |  | 250,493 |  |  |  | 246,682 |
Medical instruments |  |  | 844,809 |  |  |  | 791,514 |
Motor vehicle |  |  | 142,936 |  |  |  | 142,936 |
Office equipment |  |  | 150,688 |  |  |  | 146,432 |
|  |  | 1,481,364 |  |  |  | 1,400,083 |
Less: accumulated depreciation |  |  | (1,319,207 | ) |  |  | (1,277,410 | )
Total |  | $ | 162,157 |  |  | $ | 122,673 |
Depreciation expenses for the years ended December 31, 2023 and 2022 were $31,173 and $100,533, respectively. Loss on disposal of assets for the year ended December 31, 2023 and 2022 was $Nil and $114,013, respectively, due to moving of clinic to new location in First Fertility PGS Center Limited in 2022. No impairment loss was recorded for the years ended December 31, 2023, and 2022.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/360/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-7 + Details
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