LEASE (Tables)

3 Months Ended

Mar. 31, 2021

LEASE

Schedule of capital leased asssets

	March 31,		December 31,
	2021		2020
Motor vehicle	$	132,465	$	134,130
Less : accumulated depreciation		34,666		28,395
Net		97,799		105,735

Schedule of future minimum lease payments for capital leases

	March 31,		December 31,
	2021		2020
Repayable within 1 year.	$	22,153	$	22,431
Repayable within 2 year		22,153		22,431
Repayable within 3 year		14,628		17,666
Repayable within 4 year		10,876		11,013
Repayable within 5 year		10,876		11,013
Thereafter		4,536		7,346
Total		85,222		91,900
Less amount representing interest		9,174		9,823
Present value of lease payments		76,048		82,077