Company: NUTR
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023401
Chunk: 18

Company: NUSATRIP Inc
Filing Date: 2025-11-14
Form: 10-Q
Item: Item 1
Chunk 18
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 and nine months
 ended September 30, 2025 and 2024, the Company recorded none of allowance for obsolete inventories. The inventories amounted to
$18,431 and $77,492 at September 30, 2025 and December 31, 2024, 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. Since the Company has prepaid expenses categorized as 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.

    11

    ●
    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 and after taking
into account their estimated residual values:

 SCHEDULE
OF EXPECTED USEFUL LIVES OF PLANT AND  EQUIPMENT

    Expected
    useful lives
  
    Computer
    equipment
     
    3
    years
  
    Office
    equipment
     
    5
    years
  
    Renovation
     
    5
    years
  
    Furniture
    and fixtures
     
    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.

    ●
    Intangible
    Assets

Intangible
assets are definite-lived intangible assets, amortization is recorded using the straight-line method, which materially approximates the
pattern of the assets’ use. The Company continually evaluates whether events and circumstances have occurred that indicate the
remaining estimated useful life of intangible assets may warrant revision or that the remaining balance may not be recoverable. These
factors may include a significant deterioration of operating results, changes in business plans, or changes in anticipated cash flows.

Amortisation
is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational:

 SCHEDULE