MOTOR VEHICLE

3 Months Ended

Mar. 31, 2024

Property, Plant and Equipment [Abstract]

MOTOR VEHICLE

4. MOTOR VEHICLE

	March 31, 2024			December 31, 2023
Motor vehicle	$	140,203		$	142,635
Less: Accumulated depreciation		(24,419	)		(18,067	)
Net book value	$	115,784		$	124,568

In April 2023, the Company purchased a motor vehicle for approximately $143,231 (RMB1,012,301). Depreciation expense recorded for this motor vehicle for the three months ended March 31, 2024 was $6,703.