Company: MKDWW
Filing Date: 2025-03-13
Form Type: 424B4
Source: 0001493152-25-010187
Chunk: 171

Company: MKDWELL Tech Inc.
Filing Date: 2025-03-13
Form: 424B4
Chunk 171
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 the period incurred rather than added to the cost of finished goods produced. Idle capacity expenses amounted to niland $ 49,667for the six months ended June 30, 2023 and 2024, respectively.

(e) Intangible assets, net

Intangible assets are carried at cost less accumulated amortization and any recorded impairment. Intangible assets are amortized using the straight-line approach over the estimated economic useful lives of the assets as follows:

SCHEDULE OF ESTIMATED ECONOMIC USEFUL LIVES OF THE ASSETS

| Category  |     | Estimated    
 useful lives |
| Land      
 use right |     | 50           
 years        |
| Software  |     | 3            
 years        |

(f) Property, plant and equipment, net

Property, plant and equipment are stated at cost less accumulated depreciation and impairment, if any, and depreciated on a straight-line basis over the estimated useful lives of the assets. Cost represents the purchase price of the asset and other costs incurred to bring the asset into its intended use. Estimated useful lives are as follows:

SCHEDULE OF PROPERTY PLANT AND EQUIPMENT ESTIMATED USEFUL LIVES

| Category      |     | Estimated    
 useful lives |
| Electronic    
 equipment     |     | 3            
 years        |
| Machinery     
 and equipment |     | 3-10         
 years        |
| Vehicle       |     | 4            
 years        |
| Office        
 equipment     |     | 3-5          
 years        |
| Building      |     | 20           
 years        |

Repair and maintenance costs are charged to expenses as incurred, whereas the cost of renewals and betterment that extends the useful lives of property, plant and equipment are capitalized as additions to the related assets. Retirements, sales and disposals of assets are recorded by removing the costs, accumulated depreciation and impairment with any resulting gain or loss recognized in the unaudited condensed consolidated statements of income.

(g) Real estate properties for lease, net

Real estate properties for lease, net includes the plant and land, which are stated at cost less accumulated depreciation, accumulated amortization and impairment, if any, and depreciated and amortized on a straight-line basis over the estimated useful lives with an estimated residual value of the assets as follows:

SCHEDULE OF REAL ESTATE PROPERTIES FOR LEASE

| Category. |     | Estimated    
 useful lives |
| Plant     |     | 20           
 years        |
| Land      
 use right |     | 50           
 years