Property, Plant and Equipment

9 Months Ended

Apr. 30, 2021

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

4. PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment as of April 30, 2021 and July 31, 2020 and are summarized below:

	As of April 30, 2021 (unaudited)			As of July 31, 2020 (audited)
Leasehold improvement	$	114,263		$	114,263
Accumulated depreciation		(103,381	)	$	(54,411	)
Total	$	10,882		$	59,852

These leasehold improvement include, but are not strictly limited to, preparing the interior of the office space for the Company’s use, improving functionality, and purchasing new office equipment. The leasehold improvement have completed on September 2019.

Depreciation expense for the nine months period ended April 30, 2021 and April 30, 2020 was $36,649 and $38,088 respectively.