PROPERTY, PLANT AND EQUIPMENT, NET

9 Months Ended

Sep. 30, 2011

Details of property, plant and equipment are as follows:

	September 30, 2011				December 31, 2010
At cost		(Unaudited)				(Restated)
Buildings		$	97,868				94,636
Computer and electronic equipments			218,968				175,718
Leasehold improvement			472,107				49,358
Motor vehicles			627,925				486,269
Less: accumulated depreciation			(223,452	)			(70,105	)
		$	1,193,416			$	735,876

Depreciation expense included in the general and administrative expenses for the nine months ended September 30, 2011 was $153,347 (for the year ended December 31, 2010: $62,537).

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

China Executive Education Corp 10-Q/A