7. ACCOUNTS AND OTHER PAYABLE AND ACCRUED EXPENSES

9 Months Ended

Sep. 30, 2020

Payables and Accruals [Abstract]

7. ACCOUNTS AND OTHER PAYABLE AND ACCRUED EXPENSES

Accounts payable, other payable and accrued expenses consist of the following:

	September 30,		December 31,
	2020		2019
Accounts payable	$	610,816	$	—
Salary payable		306,270		310,097
Social security insurance contribution payable		96,446		105,750
Other payable-related party (see Note 8)		68,709		89,424
Deposit on subscription of a subsidiary’s share		146,840		144,798
Accrued expense-construction		1,371,348		97,913
Accrued expense-others		174,234		358,066
Total	$	2,774,663	$	1,106,048

The deposit on subscription of a subsidiary's share of $146,840 as of September 30, 2020 relates to sale of non-controlling interests in DCHC.