XML 65 R42.htm IDEA: XBRL DOCUMENT
v3.20.1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details) | 12 Months Ended |  |  |
--- | --- | --- | --- | ---
Dec. 31, 2019 CNY (¥) segment shares | Dec. 31, 2019 USD ($) segment shares | Dec. 31, 2018 USD ($) shares | Dec. 31, 2017 USD ($) shares | Jan. 04, 2019 USD ($) | Dec. 26, 2018 USD ($) | Jan. 26, 2018 shares
Product Information [Line Items] |  |  |  |  |  |  |
Number of operating segment | segment | 1 | 1 |  |  |  |  |
Percentage of total revenue | 2.90% | 2.90% | 2.60% | 0.10% |  |  |
Deferred offering costs |  | $ 2,103,816 |  |  |  |  |
Additional paid in capital |  | 6,734,681 | $ 6,664,295 |  |  |  |
Marketing and advertising expenses |  | 79,535 | 2,889 | $ 178,878 |  |  |
Interest and penalties |  | $ 0 | $ 0 | $ 0 |  |  |
Dilutive ordinary share | shares | 0 | 0 | 0 | 0 |  |  |
Foreign currency transaction gain |  | $ 12,072 |  |  |  |  |
Maximum insured bank deposit | ¥ 500,000 | 71,770 |  |  |  |  |
Total unprotected cash in bank |  | $ 6,138,142 | $ 6,321,940 |  |  |  |
Issuance of ordinary shares | shares |  | 11,640,820 | 11,621,459 |  |  |  | 10,380,000
Variable interest entities expect to receivable share at ratio |  | $ 1.0 |  |  |  |  |
Xishe Xianglin (Tianjin) Business Operation & Management Co., Ltd. |  |  |  |  |  |  |
Product Information [Line Items] |  |  |  |  |  |  |
Noncontrolling interest, ownership percentage by noncontrolling owners |  | 49.00% | 49.00% |  |  |  |
Tianjin |  |  |  |  |  |  |
Product Information [Line Items] |  |  |  |  |  |  |
Percentage of agency revenue | 83.00% | 83.00% | 95.00% | 97.00% |  |  |
Chengdu |  |  |  |  |  |  |
Product Information [Line Items] |  |  |  |  |  |  |
Percentage of agency revenue | 5.00% | 5.00% | 0.00% | 3.00% |  |  |
Yangzhou |  |  |  |  |  |  |
Product Information [Line Items] |  |  |  |  |  |  |
Percentage of agency revenue | 9.00% | 9.00% | 4.00% | 0.00% |  |  |
Suzhou |  |  |  |  |  |  |
Product Information [Line Items] |  |  |  |  |  |  |
Percentage of agency revenue | 3.00% | 3.00% | 1.00% | 0.00% |  |  |
IPO |  |  |  |  |  |  |
Product Information [Line Items] |  |  |  |  |  |  |
Deferred offering costs |  |  |  |  |  | $ 2,103,816 |
IPO | First Closing |  |  |  |  |  |  |
Product Information [Line Items] |  |  |  |  |  |  |
Additional paid in capital |  |  |  |  |  | $ 26,399 |
IPO | Second Closing |  |  |  |  |  |  |
Product Information [Line Items] |  |  |  |  |  |  |
Additional paid in capital |  |  |  |  | $ 26,399 |  |
Consulting Services |  |  |  |  |  |  |
Product Information [Line Items] |  |  |  |  |  |  |
Revenue from contact with customers |  | $ 155,217 | $ 51,818 | $ 4,187 |  |  |
Subsidiaries and Consolidated Variable Interest Entities |  |  |  |  |  |  |
Product Information [Line Items] |  |  |  |  |  |  |
Applicable value added tax rates | 6.00% | 6.00% |  |  |  |  |

X
- Definition Applicable value added tax rates. + References No definition available. + Details
Name: | mdjh_ApplicableValueAddedTaxRates
Namespace Prefix: | mdjh_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Description of maximum insured bank deposit. + References No definition available. + Details
Name: | mdjh_MaximumInsuredBankDeposit
Namespace Prefix: | mdjh_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The percentage of agency revenue. + References No definition available. + Details
Name: | mdjh_PercentageOfAgencyRevenue
Namespace Prefix: | mdjh_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Description of total unprotected cash in bank. + References No definition available. + Details
Name: | mdjh_TotalUnprotectedCashInBank
Namespace Prefix: | mdjh_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Description of variable interest entities expect to receivable share at ratio. + References No definition available. + Details
Name: | mdjh_VariableInterestEntitiesExpectToReceivableShareAtRatio
Namespace Prefix: | mdjh_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)(a)(1)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AdditionalPaidInCapital
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_CommonStockSharesIssued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 18 -URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6351-108592 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=118260190&loc=d3e13531-108611 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118260190&loc=d3e13537-108611 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6404-108592 + Details
Name: | us-gaap_ConcentrationRiskPercentage1
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Specific incremental costs directly attributable to a proposed or actual offering of securities which are deferred at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.A) -URI http://asc.fasb.org/extlink&oid=27011391&loc=d3e105025-122735 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.8) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_DeferredOfferingCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before tax of foreign currency transaction realized and unrealized gain recognized in the income statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109240200&loc=d3e30700-110894 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109240200&loc=d3e30690-110894 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6450222&loc=d3e30840-110895 + Details
Name: | us-gaap_ForeignCurrencyTransactionGainBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of estimated penalties and interest accrued as of the balance sheet date arising from income tax examinations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 + Details
Name: | us-gaap_IncomeTaxExaminationPenaltiesAndInterestAccrued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The total expense recognized in the period for promotion, public relations, and brand or product advertising. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 + Details
Name: | us-gaap_MarketingAndAdvertisingExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The equity interest of noncontrolling shareholders, partners or other equity holders in consolidated entity. + References No definition available. + Details
Name: | us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of operating segments. An operating segment is a component of an enterprise: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise), (b) whose operating results are regularly reviewed by the enterprise's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available. An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues. + References No definition available. + Details
Name: | us-gaap_NumberOfOperatingSegments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_ProductInformationLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130543-203045 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130545-203045 + Details
Name: | us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=117326831&loc=d3e1505-109256 + Details
Name: | us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | srt_OwnershipAxis=mdjh_XisheXianglinTianjinBusinessOperationsManagementCoLtdMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_OwnershipAxis=mdjh_TianjinMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_OwnershipAxis=mdjh_ChengduMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_OwnershipAxis=mdjh_YangzhouMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_OwnershipAxis=mdjh_SuzhouMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SubsidiarySaleOfStockAxis=us-gaap_IPOMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BalanceSheetLocationAxis=mdjh_FirstClosingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BalanceSheetLocationAxis=mdjh_SecondClosingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=mdjh_ConsultingServicesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ConsolidatedEntitiesAxis=mdjh_SubsidiariesAndConsolidatedVariableInterestEntitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |