Leasehold Improvement and Equipment, Net

12 Months Ended

Dec. 31, 2021

Leasehold Improvement and Equipment, Net [Abstract]

LEASEHOLD IMPROVEMENT AND EQUIPMENT, NET

8. LEASEHOLD IMPROVEMENT AND EQUIPMENT, NET

	As of December 31,
	2021			2020
Leasehold improvement	$	65,944		$	64,191
Equipment		21,079			16,653
Machinery		34,087			32,563
Computer equipment and software		46,228			20,355
Motor vehicles		469,114			7,245
	$	636,452		$	141,007
Less: accumulated depreciation		(206,952	)		(53,673	)
	$	429,500		$	87,333

The Company’s additions of motor vehicles, equipment, computer equipment and software during the year ended December 31, 2021 were primarily from the business acquisition of Nainiang Liquor.

Depreciation expense for the years ended December 31, 2021 and 2020 was $89,727 and $25,559 respectively.