ACCOUNTS RECEIVABLE, NET

3 Months Ended

Mar. 31, 2023

ACCOUNTS RECEIVABLE, NET [Abstract]

ACCOUNTS RECEIVABLE, NET

NOTE 4 - ACCOUNTS RECEIVABLE, NET

Accounts receivable, net is summarized as follows:

	March 31, 2023			December 31, 2022
Accounts receivable	$	4,686,735		$	2,526,432
Less: provision for doubtful accounts		(1,953,901	)		(1,961,034	)
Accounts receivable, net	$	2,732,834		$	565,398

The changes in the provision for doubtful accounts are as follows:

	For the Three Months Ended March 31,
	2023			2022
Balance at the beginning of the period	$	1,961,034		$	1,475,983
Additions		-			-
Write-off		(11,402	)		-
Foreign exchange		4,269			6,362
Balance at the end of the year	$	1,953,901		$	1,482,345