MOTOR VEHICLE

9 Months Ended

Sep. 30, 2024

Property, Plant and Equipment [Abstract]

MOTOR VEHICLE

4. MOTOR VEHICLE

	September 30, 2024			December 31, 2023
Motor vehicle	$	144,241		$	142,635
Less: Accumulated depreciation		(38,825	)		(18,067	)
Net book value	$	105,416		$	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 nine months ended September 30, 2024, and 2023 were $6,713, $6,781, $20,057 and $11,412, respectively.