Accounts Receivable, Net

9 Months Ended

Sep. 30, 2022

Receivables [Abstract]

Accounts Receivable, Net

Note 3 — Accounts receivable, net

Accounts receivable, net consisted of the following:

	As of		As of
	September 30, 2022		December 31, 2021
	USD		USD
Accounts receivable	$	20,299,202	$	29,820,213
Allowance for doubtful accounts		(280,304)		(177,462)
Accrued defective return and discount		(1,836,079)		(3,292,101)
Accounts receivable, net	$	18,182,819	$	26,350,650

Movements of allowance for doubtful accounts are as follows:

	For the Nine Months Ended		For the Years Ended
	September 30,		December 31,
		2022		2021
	USD		USD
Beginning balance	$	177,462	$	146,637
Addition		102,842		30,825
Ending balance	$	280,304	$	177,462

Movements of accrued defective return and discount accounts are as follows:

	For the Nine Months Ended		For the Years Ended
	September 30,		December 31,
		2022		2021
	USD		USD
Beginning balance	$	3,292,101	$	1,218,110
Addition (Provision)		(1,456,022)		2,073,991
Ending balance	$	1,836,079	$	3,292,101