ACCOUNTS RECEIVABLE, NET

9 Months Ended

Sep. 30, 2023

ACCOUNTS RECEIVABLE, NET [Abstract]

ACCOUNTS RECEIVABLE, NET

NOTE 4 - ACCOUNTS RECEIVABLE, NET

Accounts receivable, net is summarized as follows:

	September 30, 2023			December 31, 2022
Accounts receivable	$	6,504,871		$	2,526,432
Less: provision for doubtful accounts		(1,859,133	)		(1,961,034	)
Accounts receivable, net	$	4,645,738		$	565,398

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

	For the Nine Months Ended  September 30,
	2023			2022
Balance at the beginning of the period	$	1,961,034		$	1,475,983
Additions		-			-
Write-off		(104,583	)		(939,898	)
Foreign exchange		2,682			(22,820	)
Balance at the end of the year	$	1,859,133		$	513,265