7. Intangible Assets - Net

12 Months Ended

Dec. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets - Net

note 7 - intangible assets -net

All land in the PRC is owned by the government and cannot be sold to any individual or entity. Instead, the government grants landholders a "land use right" after a purchase price for such "land use right" is paid to the government. The "land use right" allows the holder to use the land for 50 years and enjoys all the incidents of ownership of the land. As of December 31, 2018, and December 31, 2017, the land use rights net of accumulated amortization was $672,178 and $726,043, respectively. The use term was 50 years.

The summary of land use rights as of December 31, 2018 and 2017 are summarized as following:

The land use right term	December 31, 2018			December 31, 2017
May, 2013 - Apr, 2063	$	523,619		$	553,332
Dec, 2015 - Sep, 2065		196,349			207,491
Dec, 2015 - Sep, 2065		23,896			25,252
Intangible assets- total		743,864			786,075
Less: accumulated amortization		(71,686	)		(60,032	)
Intangible assets, net	$	672,178		$	726,043

For the year ended December 31, 2018 and 2017, amortization expense was $15,477 and $15,139, respectively.