MOTOR VEHICLE

6 Months Ended

Jun. 30, 2024

Property, Plant and Equipment [Abstract]

MOTOR VEHICLE

4. MOTOR VEHICLE

	June 30, 2024			December 31, 2023
Motor vehicle	$	139,295		$	142,635
Less: Accumulated depreciation		(30,877	)		(18,067	)
Net book value	$	108,418		$	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 and six months ended June 30, 2024, and 2023 were $6,641, $4,631, $13,344 and $4,631, respectively.