LEASES (Tables)

9 Months Ended

Sep. 30, 2023

Leases

SCHEDULE OF LEASE RELATED ASSETS AND LIABILITIES

The following table presents the lease-related asset and liability recorded on the balance sheets:

	September 30, 2023
Assets
Leasehold improvement, net	$	9,937
Operating lease asset	$	94,152
Liabilities
Current
Operating lease liabilities	$	58,553
Noncurrent
Operating lease liabilities	$	35,599

SCHEDULE OF CASH FLOW INFORMATION RELATED LEASE

Supplemental cash flow information related to leases were as follows:

	Nine Months Ended September 30, 2023
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows used by operating leases	$	32,083

SCHEDULE OF REMAINING LEASE TERMS AND DISCOUNT RATES

The table below presents the remaining lease terms and discount rates for operating lease.

	September 30, 2023
Weighted-average remaining lease term
Operating lease		1.58 years
Weighted-average discount rate
Operating lease		5.25	%

SCHEDULE OF MATURITIES OF LEASE LIABILITIES

Maturities of lease liabilities as of September 30, 2023, were as follows:

	Operating Lease
2023 (three months remaining)		15,525
2024		62,100
2025		20,700
Thereafter		-
Total lease payments		98,325
Less: amount of lease payments representing interest		(4,173	)
Present value future minimum lease payments	$	94,152
Less: current obligations under lease		(58,553	)
Non-current obligations	$	35,599