NOTE 4 – PROPERTY AND EQUIPMENT

6 Months Ended

Feb. 28, 2023

Property, Plant and Equipment [Abstract]

NOTE 4 – PROPERTY AND EQUIPMENT

NOTE 4 – PROPERTY AND EQUIPMENT

The Company capitalized the renovation cost as leasehold improvement and the cost of furniture and appliances as fixed asset. Leasehold improvement relates to renovation and upgrade of the leased office.

The depreciation expense was $2,224 and $26,600 for the six months ended February 28, 2023 and 2022, respectively.

As of February 28, 2023 and August 31, 2022, the balance of property and equipment was as follows:

	February 28, 2023			August 31, 2022
Leasehold improvement	$	146,304		$	146,304
Appliances and furniture		25,974			25,974
Total cost		172,278			172,278
Accumulated depreciation		(161,807	)		(159,583	)
Property and equipment, net	$	10,471		$	12,695