PLANT AND EQUIPMENT, NET

6 Months Ended

Feb. 28, 2023

Property, Plant and Equipment [Abstract]

PLANT AND EQUIPMENT, NET

4. PLANT AND EQUIPMENT, NET

Plant and equipment as of February 28, 2023 and August 31, 2022 are summarized below:

	As of February 28, 2023			As of August 31, 2022
Furniture and fixtures	$	30,340		$	30,494
Office equipment		83,466			89,858
Leasehold improvement		82,631			82,969
Total		196,437			203,321
Less: Accumulated depreciation		(150,488	)		(132,317	)
Plant and Equipment, net	$	45,949		$	71,004

Depreciation expenses, classified as operating expenses, were $22,116 and $21,072 for the six months ended February 28, 2023 and 2022, respectively; and $11,040 and $11,217 for the three months ended February 28, 2023 and 2022, respectively.