Prepaid Expenses and Other Current Assets, Net

12 Months Ended

Dec. 31, 2025

6. PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET

Prepaid expenses and other current assets, net consisted of the following:

	As of December 31,
	2024			2025
Deposits	$	439,929		$	609,851
Deductible input VAT, net		535,323			445,792
Refund receivable from a supplier(1)		202,860			92,935
Others		340,714			461,528
Total		1,518,826			1,610,106
Provision for expected credit loss		(6,863	)		(169,639	)
Prepaid expenses and other current assets, net	$	1,511,963		$	1,440,467

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(1) The outstanding balance as of December 31, 2025 was scheduled to be refunded by the supplier in May 2026.

The movement of the allowance for expected credit loss is as follows:

	For the years ended December 31,
	2023			2024			2025
Balance as of the beginning of the year	$	(28,196	)	$	(57,609	)	$	(6,863	)
Expected credit loss provision		(29,943	)		(36	)		(185,413	)
Write-off		—			49,980			14,717
Exchange difference		530			802			7,920
Balance at the end of the year	$	(57,609	)	$	(6,863	)	$	(169,639	)