Company: NUTR
Filing Date: 2025-03-25
Form Type: CORRESP
Source: 0001641172-25-000449
Chunk: 91

Company: NUSATRIP Inc
Filing Date: 2025-03-25
Form: CORRESP
Chunk 91
---
 goods. The inventories are generally held for 0 to 180 days. The Company provides inventory allowances based on excess
and obsolete inventories determined principally by expiry date. During the nine monthsyearsended
September 30December 31, 2024 and 2023, the Company did notrecorded anyallowance
for obsolete inventories of $55,112 and $0 at December 31, 2024 and 2023, respectivelyand the inventories were amounted to $195,86677,492
and $309,379 at September 30, 2024 andDecember 31, 2024 and 2023, respectively.

● Prepaid Expenses

Prepaid expenses represent payments made in advance
for products or services to be received in the future and are amortized to expense on a ratable basis over the future period to be benefitted
by that expense. When the Company has prepaid expenses categorized as both current and non-current assets, the benefits associated with
the products or services are considered current assets if they are expected to be used during the next twelve months and are considered
non-current assets if they are expected to be used over a period greater than one year.

● Plant and Equipment

Plant and equipment are stated at cost less accumulated
depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected
useful lives from the date on which they become fully operational:

|                    |     | Expected     
 useful lives |         |
| Computer equipment |     |              | 3 years |
| Office equipment   |     |              | 5 years |
| Renovation         |     |              | 5 years |

Expenditures for repairs and maintenance are expensed
as incurred. When assets have been retired or sold, the cost and related accumulated depreciation are removed from the accounts and any
resulting gain or loss is recognized in the results of operations.

● Impairment of Long-lived Assets

In accordance with the provisions of ASC Topic 360,
“Impairment or Disposal of Long-Lived Assets”, all long-lived assets such as plant and equipment held and used by the
Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not
be recoverable. Recoverability of assets to be held and used is evaluated by a comparison of the carrying amount of an asset to its estimated
future undiscounted cash flows expected to be generated by the asset.