Note 8. Land-use rights, net

Land-use rights, net, consisted of the following:

As of December 31, 2025 and 2024, the land-use rights have been pledged for the purpose of obtaining bank loans.

Amortization expenses for the years ended December 31, 2025, 2024 and 2023 amounted to $47,113, $47,060 and $47,823, respectively.

For the year ended December 31, 2025, the amortization expenses included in the cost of sales and general and administrative expenses were approximately $9,507 and $37,606, respectively.

For the year ended December 31, 2024, the amortization expenses included in the cost of sales and general and administrative expenses were approximately $9,496 and $37,564, respectively.

For the year ended December 31, 2023, the amortization expenses included in the cost of sales and general and administrative expenses were approximately nil and $47,823, respectively.

Estimated future amortization expenses are as follows: