SORL Auto Parts (SORL) 10-K 31 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 17, 2014	Jun. 30, 2013
Document and Entity Information [Abstract]	'	'	'
Document Type	'10-K	'	'
Amendment Flag	'false	'	'
Document Period End Date	31-Dec-13	'	'
Entity Registrant Name	'SORL Auto Parts Inc	'	'
Entity Central Index Key	'0000714284	'	'
Trading Symbol	'sorl	'	'
Current Fiscal Year End Date	'--12-31	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Common Stock, Shares Outstanding	'	19,304,921	'
Entity Public Float	'	'	$20,896,712

Consolidated_Balance_Sheets

Consolidated Balance Sheets(USD ($))	Dec. 31, 2013	Dec. 31, 2012
Current Assets	'	'
Cash and cash equivalents	$28,241,983	$41,253,353
Accounts receivable, net of provision	57,912,384	62,153,509
Bank acceptance notes from customers	20,186,787	10,098,390
Inventories	76,364,019	56,775,825
Prepayments	3,773,750	5,722,743
Current portion of prepaid capital lease interest	453,053	876,326
Other current assets	2,537,300	1,183,487
Deferred tax assets	1,392,955	687,632
Total Current Assets	190,862,231	178,751,265
Fixed Assets	'	'
Property, plant and equipment, gross	89,380,289	84,314,416
Less: accumulated depreciation	-44,175,888	-37,351,817
Property, plant and equipment, net	45,204,401	46,962,599
Leasehold improvements in progress	264,612	335,714
Land Use Rights, Net	14,409,170	14,742,047
Other Non-Current Assets	'	'
Intangible assets	176,302	175,865
Less: accumulated amortization	-126,031	-108,976
Intangible assets, net	50,271	66,889
Security deposits on lease agreement	1,818,244	1,879,831
Non-current portion of prepaid capital lease interest	371,355	822,640
Total Other Non-Current Assets	2,239,870	2,769,360
Total Assets	252,980,284	243,560,985
Current Liabilities	'	'
Accounts payable, including $810,310 and $94,954 due to related parties at December 31, 2013 and December 31, 2012, respectively.	13,290,282	14,324,633
Deposit received from customers	13,931,658	6,599,746
Short term bank loans	4,526,863	14,599,753
Income tax payable	494,658	'
Accrued expenses	10,066,969	8,501,819
Current portion of capital lease obligations	3,636,488	10,458,352
Other current liabilities, including $94,246 and $33,083 due to related parties at December 31, 2013 and December 31, 2012, respectively.	256,430	313,006
Total Current Liabilities	46,203,348	54,797,309
Non-Current Liabilities	'	'
Non-current portion of capital lease obligations	7,272,975	'
Deferred tax liabilities	'	291,995
Total Non-Current Liabilities	7,272,975	291,995
Total Liabilities	53,476,323	55,089,304
Stockholders' Equity	'	'
Preferred stock - no par value; 1,000,000 authorized; none issued and outstanding as of December 31, 2013 and December 31, 2012	'	'
Common stock - $0.002 par value; 50,000,000 authorized, 19,304,921 and 19,304,921 issued and outstanding as of December 31, 2013 and December 31, 2012	38,609	38,609
Additional paid-in capital	42,199,014	42,199,014
Reserves	10,609,435	9,676,183
Accumulated other comprehensive income	22,465,720	22,020,008
Retained earnings	104,544,120	96,114,407
Total SORL Auto Parts, Inc. stockholders' equity	179,856,898	170,048,221
Noncontrolling Interest In Subsidiaries	19,647,063	18,423,460
Total Equity	199,503,961	188,471,681
Total Liabilities and Stockholders' Equity	$252,980,284	$243,560,985

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Consolidated Balance Sheets [Abstract]	'	'
Accounts payable, related party	$810,310	$94,954
Other current liabilities, related party	$94,246	$33,083
Preferred stock, par or stated value per share	'	'
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	'	'
Preferred stock, shares outstanding	'	'
Common stock, par value per share	$0.00	$0.00
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	19,304,921	19,304,921
Common stock, shares outstanding	19,304,921	19,304,921

Consolidated_Statements_of_Inc

Consolidated Statements of Income and Comprehensive Income (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Consolidated Statements of Income and Comprehensive Income [Abstract]	'	'
Sales	$208,571,812	$192,217,399
Include: sales to related parties	2,524,019	1,856,338
Cost of sales	149,949,176	135,946,166
Gross profit	58,622,636	56,271,233
Expenses:	'	'
Selling and distribution expenses	20,906,914	19,060,116
General and administrative expenses	17,379,521	13,512,003
Research and development expenses	7,550,010	7,849,101
Total operating expenses	45,836,445	40,421,220
Other operating income	2,074,520	1,485,116
Income from operations	14,860,711	17,335,129
Other Income	524,370	1,561,956
Financial expenses	-2,569,775	-2,360,966
Non-operating expenses	-240,217	-267,384
Income before provision for income taxes	12,575,089	16,268,735
Provision for income taxes	2,048,056	2,005,125
Net income	10,527,033	14,263,610
Net income attributable to noncontrolling interest in subsidiaries	1,164,068	1,458,672
Net income attributable to common stockholders	9,362,965	12,804,938
Comprehensive income	'	'
Net income	10,527,033	14,263,610
Foreign currency translation adjustments	505,247	126,661
Comprehensive income	11,032,280	14,390,271
Comprehensive income attributable to noncontrolling interest in subsidiaries	1,223,603	1,476,282
Comprehensive income attributable to common shareholders	$9,808,677	$12,913,989
Weighted average common share - basic	19,304,921	19,304,921
Weighted average common share - diluted	19,304,921	19,304,921
EPS - basic	$0.49	$0.66
EPS - diluted	$0.49	$0.66

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash Flows from Operating Activities	'	'
Net income	$10,527,033	$14,263,610
Adjustments to reconcile net income to net cash from operating activities:	'	'
Allowance for doubtful accounts	2,808,960	106,067
Depreciation and amortization	7,188,064	7,405,347
Loss on disposal of fixed assets	5,089	13,616
Deferred income tax	-995,102	-26,494
Write-down of inventories	28,709	'
Changes in Assets and Liabilities:	'	'
Accounts receivable	-3,916,133	2,793,879
Bank acceptance notes from customers	-10,050,861	7,881,310
Other currents assets	-2,779,274	3,238,663
Inventories	-19,454,080	-400,056
Prepayments	2,207,828	-1,539,879
Prepaid capital lease interest	630,521	-1,698,966
Accounts payable and bank acceptance notes to vendors	3,577,338	-1,357,047
Income tax payable	494,050	-273,776
Deposits received from customers	7,306,556	1,525,398
Other current liabilities and accrued expenses	3,775,285	-314,755
Net Cash Flows Provided By Operating Activities	1,353,983	31,616,917
Cash Flows from Investing Activities	'	'
Acquisition of property and equipment	-4,877,633	-2,522,280
Proceeds of disposal of fixed assets	14,301	931,752
Change in security deposit on lease agreement	66,170	'
Leasehold improvements in progress	'	-33,708
Net Cash Flows Used In Investing Activities	-4,797,162	-1,624,236
Cash Flows from Financing Activities	'	'
Repayment of bank loans	-70,935,757	-39,031,559
Repayment of capital lease obligations	-14,103,295	-2,315,670
Proceeds from capital lease obligations	14,527,922	'
Prepaid interest for sales-leaseback	'	-1,698,993
Proceeds from bank loans	60,979,931	37,183,278
Net Cash flows Used In Financing Activities	-9,531,199	-5,862,944
Effects on changes in foreign exchange rate	-36,992	6,924
Net change in cash and cash equivalents	-13,011,370	24,136,661
Cash and cash equivalents- beginning of the year	41,253,353	17,116,692
Cash and cash equivalents - End of the year	28,241,983	41,253,353
Supplemental Cash Flow Disclosures:	'	'
Interest paid	1,399,851	1,737,170
Tax paid	$2,418,239	$2,435,782

Consolidated_Statements_of_Cha

Consolidated Statements of Changes in Stockholders' Equity (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Reserves [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income [Member]	Shareholders' Equity [Member]	Noncontrolling Interest [Member]
Balance at Dec. 31, 2011	$174,081,410	$38,609	$42,199,014	$8,375,392	$84,610,260	$21,910,957	$157,134,232	$16,947,178
Balance, shares at Dec. 31, 2011	'	19,304,921	'	'	'	'	'	'
Net income	14,263,610	'	'	'	12,804,938	'	12,804,938	1,458,672
Foreign currency translation adjustment	126,661	'	'	'	'	109,051	109,051	17,610
Transfer to reserve	'	'	'	1,300,791	-1,300,791	'	'	'
Balance at Dec. 31, 2012	188,471,681	38,609	42,199,014	9,676,183	96,114,407	22,020,008	170,048,221	18,423,460
Balance, shares at Dec. 31, 2012	19,304,921	19,304,921	'	'	'	'	'	'
Net income	10,527,033	'	'	'	9,362,965	'	9,362,965	1,164,068
Foreign currency translation adjustment	505,247	'	'	'	'	445,712	445,712	59,535
Transfer to reserve	'	'	'	933,252	-933,252	'	'	'
Balance at Dec. 31, 2013	$199,503,961	$38,609	$42,199,014	$10,609,435	$104,544,120	$22,465,720	$179,856,898	$19,647,063
Balance, shares at Dec. 31, 2013	19,304,921	19,304,291	'	'	'	'	'	'

DESCRIPTION_OF_BUSINESS

DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2013
DESCRIPTION OF BUSINESS [Abstract]	'
DESCRIPTION OF BUSINESS	'
	NOTE 1 - DESCRIPTION OF BUSINESS
	The Company is principally engaged in the manufacture and distribution of vehicle brake systems and other key safety-related components, through its 90% ownership of Ruian China and 60% ownership of SORL International Holding, Ltd. ("SIH") in Hong Kong. The Company distributes products both in China and internationally under SORL trademarks. The Company's product range includes 65 categories and over 2000 different specifications.
	On November 11, 2009, the Company entered into a joint venture agreement with MGR Hong Kong Limited ("MGR"), a Hong Kong-based global auto parts distribution specialist firm and a Taiwanese investor. The new joint venture was named SIH. SORL holds a 60% interest in the joint venture, MGR holds a 30% interest, and the Taiwanese investor holds a 10% interest. SIH is primarily devoted to expanding SORL's international sales network in Asia-Pacific and creating a larger footprint in Europe, the Middle East and Africa with a target to create a truly global distribution network. Based in Hong Kong, SIH is expanding and establishing channels of distribution in international markets.
	On February 8, 2010, the Company sold 1,000,000 shares of its common stock to selected institutional investors at a price of $10.00 per share pursuant to a registered direct offering. This transaction provided net proceeds of approximately $9.4 million. On March 9, 2010, through Fairford, SORL invested approximately $9.4 million in its operating subsidiary, the Joint Venture. To maintain the 10% shareholding in the Joint Venture, the Ruili Group increased its capital investment by approximately $1.0 million. Accordingly, SORL continues to hold a 90% controlling interest in the operating subsidiary. The total paid-in capital of the Joint Venture increased from $43.4 million to $53.8 million.
	On August 31, 2010, the Company, through the Joint Venture, executed an Agreement to acquire the assets of the hydraulic brake, power steering, and automotive electrical operations of the Ruili Group (a related party under common control). As a result of this acquisition, the Company's product offerings expanded to both commercial and passenger vehicles' brake systems and other key safety-related auto parts. The purchase price was RMB 170 million, or approximately USD$25 million. The transaction was accounted for using the book value of assets acquired, consisting primarily of machinery and equipment, inventory, accounts receivable and patent rights, used or usable in connection with the acquired segment of the auto parts business of the Seller. The Company purchased the machinery and equipment, inventory, accounts receivable at book values of $8.0 million, $8.0 million and $5.2 million, respectively. The Company did not acquire any of the assets of the Seller other than those in the segment of Seller's business described above. The excess of consideration over the carrying value of net assets received has been recorded as a decrease in the additional paid-in capital of the Company.
	The acquisition was accounted for as a transaction between the entities under common control because the CEO of the Company owns 63% of the registered capital of Ruili Group, and owns more than 50% of the outstanding common stock of SORL, together with his wife and his brother. This results in the acquisition being accounted for using the historical costs of the financial statements of the Seller. The consolidated financial statements have been prepared as if the acquisition took place at the earliest time presented, that is, as of January 1, 2009. The assets purchase was deemed to be the acquisition of a business.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
		a.	ACCOUNTING METHOD
	The Company uses the accrual method of accounting for financial statement and tax return purposes.
		b.	PRINCIPLES OF CONSOLIDATION
	The consolidated financial statements include the accounts of SORL Auto Parts, Inc. and its majority owned subsidiaries. All inter-company balances and transactions have been eliminated in the consolidation.
		c.	USE OF ESTIMATES
	The preparation of financial statements in conformity with U.S generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management makes its best estimate of the outcome for these items based on historical trends and other information available when the financial statements are prepared. Changes in estimates are recognized in accordance with the accounting rules for the estimate, which is typically in the period when new information becomes available to management. Actual results could differ from those estimates.
		d.	FAIR VALUE OF FINANCIAL INSTRUMENTS
	For certain of the Company's financial instruments, including cash and cash equivalents, trade receivables and payables, prepaid expenses, deposits and other current assets, short-term bank borrowings, accounts payable, and other payables and accruals, the carrying amounts approximate fair values due to their short maturities.
		e.	RELATED PARTY TRANSACTIONS
	A related party is generally defined as (i) any person that holds 10% or more of the Company's securities and their immediate families, (ii) the Company's management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. The Company conducts business with its related parties in the ordinary course of business. All transactions have been recorded at fair market value of the goods and services exchanged.
		f.	FINANCIAL RISK FACTORS AND FINANCIAL RISK MANAGEMENT
	The Company is exposed to the following risk factors:
	(i) Credit risks - The Company has policies in place to ensure that sales of products are made to customers with an appropriate credit history. The Company performs ongoing credit evaluations with respect to the financial condition of its creditors, but does not require collateral. In order to determine the value of the Company's accounts receivable, the Company records a provision for doubtful accounts to cover probable credit losses. Management reviews and adjusts this allowance periodically based on historical experience and its evaluation of the collection of outstanding accounts receivable. The Company has two customers that each respectively account for more than 5.0% of its total revenues for the period. The Company also has a concentration of credit risk due to geographic sales as a majority of its products are marketed and sold in the PRC.
	(ii) Liquidity risks - Prudent liquidity risk management implies maintaining sufficient cash, the availability of funding through an adequate amount of committed credit facilities and ability to close out market positions.
	(iii) Interest rate risk - The interest rate and terms of repayments of short-term bank borrowings are approximately 4.3% for 2013. The Company's income and cash flows are substantially independent of changes in market interest rates. The Company has no significant interest-bearing assets. The Company's policy is to maintain all of its borrowings in fixed rate instruments.
		g.	CASH AND CASH EQUIVALENTS
	The Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents.
		h.	INVENTORIES
	Inventories are stated at the lower of cost or net realizable value, with cost computed on a weighted-average basis. Cost includes all costs of purchase, cost of conversion and other costs incurred in bringing the inventories to their present location and condition. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.
		i.	PROPERTY, PLANT AND EQUIPMENT
	Property, plant and equipment are stated at cost less accumulated depreciation and impairment losses. The initial cost of the asset comprises its purchase price and any directly attributable costs of bringing the asset to its working condition and location for its intended use. Depreciation is provided using the straight-line method over the estimated useful life of the respective assets as follows:
	Category		Estimated Useful Life(Years)
	Buildings		20-Oct
	Machinery and equipment		10-May
	Electronic equipment		5
	Motor vehicles		10-May
	Significant improvements and betterments are capitalized where it is probable that the expenditure resulted in an increase in the future economic benefits expected to be obtained from the use of the asset beyond its originally assessed standard of performance. Routine repairs and maintenance are expensed when incurred. Gains and losses on disposal of fixed assets are recognized in the income statement based on the net disposal proceeds less the carrying amount of the assets.
		j.	LAND USE RIGHTS
	According to the law of China, the government owns all the land in China. Companies or individuals are authorized to possess and use the land only through land use rights granted by the Chinese government. Land use rights are being amortized using the straight-line method over the estimated useful life of 45 years.
	The Company purchased the land use rights from Ruili Group, a related party. The Company has not yet obtained the land use right certificate.
		k.	IMPAIRMENT OF LONG-LIVED ASSETS
	Long-lived assets, such as property, plant and equipment and other non-current assets, including intangible assets, are reviewed periodically for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. An impairment loss is recognized when the estimated undiscounted cash flows associated with the asset or group of assets is less than their carrying value. If impairment exists, an adjustment is made to write the asset down to its fair value, and a loss is recorded as the difference between the carrying value and fair value. Fair values are determined based on quoted market values, discounted cash flows or internal and external appraisals, as applicable. Assets to be disposed of are carried at the lower of carrying value or estimated net realizable value.
		l.	INTANGIBLE ASSETS
	Intangible assets represent mainly the patent of technology, plus the computer software. Intangible assets are measured initially at cost. Intangible assets are recognized if it is probable that the future economic benefits that are attributable to the asset will flow to the enterprise and the cost of the asset can be measured reliably. After initial recognition, intangible assets are measured at cost less any impairment losses. Intangible assets with definite useful lives are amortized on a straight-line basis over their useful lives.
		m.	ACCOUNTS RECEIVABLES AND ALLOWANCE FOR BAD DEBTS
	The Company presents accounts receivables, net of allowances for doubtful accounts and returns, to ensure accounts receivable are not overstated due to being uncollectible. Accounts receivables generated from credit sales have general credit terms of 90 days for domestic aftermarket customers.
	The allowances are calculated based on a detailed review of certain individual customer accounts, historical rates and an estimation of the overall economic conditions affecting the Company's customer base. The Company reviews a customer's credit history before extending credit. If the financial condition of its customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required.
	The Company will write off the uncollectible receivables once the customers are bankrupt or there is a remote possibility that the Company will collect the outstanding balance. The write-off must be reported to the local tax authorities and receive official approval from them. To date, the Company has not written off any account receivable.
		n.	NOTES RECEIVABLE
	Notes receivable generally due within 30 to 60 days are issued by some customers to pay certain outstanding receivable balances to the Company with specific payment terms and definitive due dates. Notes receivable do not bear interest.
		o.	REVENUE RECOGNITION
	Revenue from the sale of goods is recognized when the risks and rewards of ownership of the goods have transferred to the buyer including factors such as when persuasive evidence of an arrangement exits, delivery has occurred, the sales price is fixed and determinable, and collection is probable. Revenue consists of the invoice value for the sale of goods and services net of value-added tax ("VAT"), rebates and discounts and returns. The Company nets sales return in gross revenue, i.e., the revenue shown in the income statement is the net sales.
		p.	INCOME TAXES
	The Company accounts for income taxes under the provision of FASB ASC 740-10 whereby deferred income tax assets and liabilities are computed for differences between the financial statements and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary; to reduce deferred income tax assets to the amount expected to be realized.
		q.	FOREIGN CURRENCY TRANSLATION
	The Company maintains its books and accounting records in Renminbi ("RMB"), the currency of the PRC, The Company's functional currency is also RMB. The Company has adopted FASB ASC 830-30 in translating financial statement amounts from RMB to the Company's reporting currency, United States dollars ("US$"). All assets and liabilities are translated at the current rate. The shareholders' equity accounts are translated at appropriate historical rate. Revenue and expenses are translated at the weighted average rates in effect on the transaction dates.
	Translation adjustments resulting from this process are included in accumulated other comprehensive income in the statement of stockholders' equity. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are include in the results of operations as incurred.
		r.	STOCK-BASED COMPENSATION
	Stock-based compensation expense is recognized based on grant-date fair value estimated in accordance with an authoritative pronouncement. The Company recognizes the compensation costs net of a forfeiture rate on a straight-line basis over the requisite service period of the award with a corresponding impact reflected in additional paid-in capital. The estimate of forfeitures will be adjusted over the requisite service period to the extent that actual forfeitures differ, or are expected to differ, from such estimates. Changes in estimated forfeitures will be recognized through a cumulative catch-up adjustment in the period of change and will also impact the amount of stock compensation expense to be recognized in future periods.
		s.	EMPLOYEES' BENEFITS
	Mandatory contributions are made to Government's health, retirement benefit and unemployment schemes at the statutory rates in force during the period, based on gross salary payments. The cost of these payments is charged to the statement of income in the same period as the related salary costs.
		t.	RESEARCH AND DEVELOPMENT EXPENSES
	Research and development expenses are classified as general and administrative expenses and are expensed as incurred. Research and development expenses were $7,550,010 for the year ended December 31, 2013, as compared with $7,849,101 for the year ended December 31, 2012, respectively.
		u.	SHIPPING AND HANDLING COSTS
	Shipping and handling cost are classified as selling expenses and are expensed as incurred. Shipping and handling costs were $3,980,078 and $4,361,577 for the years ended December 31, 2013 and 2012, respectively.
		v.	ADVERTISING COSTS
	Advertising costs are classified as selling expenses and are expensed as incurred. Advertising costs were $270,145 and $294,902 for the years ended December 31, 2013 and 2012, respectively.
		w.	WARRANTY CLAIMS
	The Company provides for the estimated cost of product warranties when the products are sold. Such estimates of product warranties were based on, among other things, historical experience, product changes, material expenses, and service and transportation expenses arising from the manufactured product. Estimates will be adjusted on the basis of actual claims and circumstances. Warranty claims were $2,163,950 and $3,787,738 for the years ended December 31, 2013 and 2012, respectively.
		x.	PURCHASE DISCOUNTS
	Purchase discounts represent discounts received from vendors for purchasing raw materials and are netted in the cost of goods sold, if applicable.
		y.	LEASE COMMITMENTS
The Company has adopted FASB ASC 840. If the lease terms meet one or all of the following four criteria, it will be classified as a capital lease, otherwise, it is an operating lease: (1) The lease transfers the title to the lessee at the end of the term; (2) the lease contains a bargain purchase option; (3) the lease term is equal to 75% of the estimated economic life of the leased property or more; (4) the present value of the minimum lease payment in the term equals or exceeds 90% of the fair value of the leased property.
	z.	RECENTLY ISSUED FINANCIAL STANDARDS
In February 2013, the FASB issued ASU 2013-02, "Reporting of Amounts Reclassified out of Accumulated Other Comprehensive Income" ("ASU 2013-02"). Under ASU 2013-02, an entity is required to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the financial statements or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income, but only if the amount reclassified is required to be reclassified in its entirety in the same reporting period. For amounts that are not required to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures that provide additional details about those amounts. ASU 2013-02 does not change the current requirements for reporting net income or other comprehensive income in the financial statements. The amendments in this update will be effective for fiscal years and interim periods within those years beginning after December 15, 2012. The Company adopted this pronouncement effective January 1, 2013 and the adoption did not have a material impact on the Company's consolidated financial statements.
In March 2013, the FASB issued ASU 2013-05, "Foreign Currency Matters (Topic 830)-Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity". These amendments provide guidance on releasing Cumulative Translation Adjustments when a reporting entity (parent) ceases to have a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. In addition, these amendments provide guidance on the release of CTA in partial sales of equity method investments and in step acquisitions. For public entities, the amendments are effective on a prospective basis for fiscal years and interim reporting periods within those years, beginning after December 15, 2013. The amendments should be applied prospectively to derecognition events occurring after the effective date. Prior periods should not be adjusted. The Company does not expect the adoption to have a significant impact on its consolidated financial statements.
In July 2013, the FASB issued ASU 2013-11, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists". These amendments provide that an unrecognized tax benefit, or a portion thereof, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except to the extent that a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date to settle any additional income taxes that would result from disallowance of a tax position, or the tax law does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, then the unrecognized tax benefit should be presented as a liability. For public entities, the amendments are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The adoption of ASU 2013-11 is not expected to have a material impact on the Company's consolidated financial statements.

RECLASSIFICATIONS

RECLASSIFICATIONS	12 Months Ended
	Dec. 31, 2013
RECLASSIFICATIONS [Abstract]	'
RECLASSIFICATIONS	'
	NOTE 3 - RECLASSIFICATIONS
	Certain prior year amounts have been reclassified to conform to the current period presentation. These reclassifications had no impact on net earnings and financial position.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
RELATED PARTY TRANSACTIONS [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 4 - RELATED PARTY TRANSACTIONS
	The Company continues to purchase packaging materials from the Ruili Group Co., Ltd. The Ruili Group Co., Ltd. is the minority shareholder of Joint Venture and is controlled by Mr. Xiao Ping Zhang, his wife Ms. Shuping Chi, and his brother Mr. Xiao Feng Zhang, who collectively control the Company. In addition, the Company purchases from two other related parties, Guangzhou Kormee Vehicle Brake Technology Development Co., Ltd. (Guangzhou Kormee) and Ruian Kormee Vehicle brake Co., Ltd. (Ruian Kormee). Guangzhou Kormee is controlled by the Ruili Group Co., Ltd. and Ruian Kormee is the wholly owned subsidiary of Guangzhou Kormee. The Company also sells certain automotive products to Guangzhou Kormee, Ruian Kormee and Ruili Group Co., Ltd. MGR holds a 30% interest in SIH. The stockholders of MGR are the management of SIH.
	The following related party transactions occurred for the years ended December 31, 2013 and 2012:
		December 31,
		2013		2012
	PURCHASES FROM:
	Guangzhou Kormee Vehicle brake technology development Co., Ltd.	$	2,066,084	$	-
	Ruian Kormee Vehicle brake Co., Ltd.		1,760,213		-
	Ruili Group Co., Ltd.		3,868,875		4,974,751
	Total Purchases	$	7,695,172	$	4,974,751
	SALES TO:
	Guangzhou Kormee Vehicle brake technology development Co., Ltd.	$	693,122	$	-
	Ruian Kormee Vehicle brake  Co., Ltd.		87,868		-
	Ruili Group Co., Ltd.		1,743,029		1,856,309
	Total Sales	$	2,524,019	$	1,856,309
		December 31,		December 31,
		2013		2012
	ACCOUNTS PAYABLE TO RELATED PARTIES
	Ruian Kormee Vehicle brake  Co., Ltd.	$	445,896	$	-
	Ruili Group Co., Ltd.		364,414		94,954
	Total	$	810,310	$	94,954
	OTHER PAYABLES TO RELATED PARTIES
	MGR Hong Kong Limited	$	94,246	$	25,559
	Ruili Group Co., Ltd.		-		7,524
	Total	$	94,246	$	33,083
	The Company entered into several lease agreements with related parties, see Note 19 for more details.
	In addition, the Company provides guarantees to the loans obtained by Ruili Group from the Bank of Ningbo in the amount of RMB108,000,000 (approximately $17,182,404) for the period from September 26, 2013 to September 25, 2014.

ACCOUNTS_RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 31, 2013
ACCOUNTS RECEIVABLE [Abstract]	'
ACCOUNTS RECEIVABLE	'
	NOTE 5 - ACCOUNTS RECEIVABLE
	No customer individually accounted for more than 10% of our revenues or accounts receivable for the year ended December 31, 2013. The changes in the allowance for doubtful accounts at December 31, 2013 and December 31, 2012 were summarized as follows:
		December 31,			December 31,
		2013			2012
	Beginning balance	$	998,492		$	892,455
	Add: Increase to allowance		2,814,923			106,037
	Less: Accounts written off		-			-
	Ending balance	$	3,813,415		$	998,492
			December 31,			December 31,
			2013			2012
	Accounts receivable	$	61,725,799		$	63,152,001
	Less: allowance for doubtful accounts		(3,813,415	)		(998,492	)
	Account receivable balance, net	$	57,912,384		$	62,153,509

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2013
INVENTORIES [Abstract]	'
INVENTORIES	'
	NOTE 6 - INVENTORIES
	On December 31, 2013 and December 31, 2012, inventories consisted of the following:
		December 31,			December 31,
		2013			2012
	Raw Materials	$	12,380,061		$	9,116,931
	Work in process		31,546,330			20,552,486
	Finished Goods		32,466,337			27,106,408
	Less: Write-down of inventories		(28,709	)		-
	Total Inventory	$	76,364,019		$	56,775,825

PROPERTY_PLANT_AND_EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2013
PROPERTY, PLANT AND EQUIPMENT [Abstract]	'
PROPERTY, PLANT AND EQUIPMENT	'
	NOTE 7 - PROPERTY, PLANT AND EQUIPMENT
	Property, plant and equipment consisted of the following, on December 31, 2013 and December 31, 2012:
		December 31,			December 31,
		2013			2012
	Machinery	$	46,475,961		$	52,212,579
	Molds		1,388,218			1,384,781
	Office equipment		1,960,476			1,637,402
	Vehicles		2,248,280			2,025,702
	Buildings		8,910,501			8,888,441
	Machinery held under capital lease		28,396,853			18,165,511
	Sub-Total		89,380,289			84,314,416
	Less: Accumulated depreciation		(44,175,888	)		(37,351,817	)
	Property, plant and equipment, net	$	45,204,401		$	46,962,599
	Depreciation expense charged to operations was $6,730,529 and $6,934,710 for the years ended December 31, 2013 and 2012, respectively.

LEASEHOLD_IMPROVEMENTS

LEASEHOLD IMPROVEMENTS	12 Months Ended
	Dec. 31, 2013
LEASEHOLD IMPROVEMENTS [Abstract]	'
LEASEHOLD IMPROVEMENTS	'
	NOTE 8 -LEASEHOLD IMPROVEMENTS
		2013			2012
	Cost	$	552,630		$	550,702
	Less: Accumulated amortization		(288,018	)		(214,988	)
	Leasehold Improvements net	$	264,612		$	335,714
	By law and practice, when improvements are made to real property and those improvements are permanently affixed to the property, the title to those improvements automatically transfers to the owner of the property. The lessee's interest in the improvements is not a direct ownership interest but rather it is an intangible right to use and benefit from the improvements during the term of the lease. The leasehold improvements are amortized over the lease term.

LAND_USE_RIGHTS

LAND USE RIGHTS	12 Months Ended
	Dec. 31, 2013
LAND USE RIGHTS [Abstract]	'
LAND USE RIGHTS	'
	NOTE 9 - LAND USE RIGHTS
		December 31,			December 31,
		2013			2012
	Cost	$	16,718,332		$	16,676,941
	Less: Accumulated amortization		(2,309,162	)		(1,934,894	)
	Land use rights, net	$	14,409,170		$	14,742,047
	According to the law of China, the government owns all the land in China. Companies and individuals are authorized to possess and use the land only through land use rights granted by the Chinese government. The Company purchased the above land use rights from Ruili Group, a related party, as well as the building on the land in the total amount of approximately $20 million (including a building of approximately $6.7 million). The Company has been negotiating with the government for a reduction in or exemption from the tax being sought by the government in connection with the transfer of the land use rights and the building, and pending resolution of that issue. The Company has deferred accrual or payment of the tax. Due to the lack of resolution of the issue, the land use right certificate and the property ownership certificate have not been issued to the Company. There is no assurance that we can conclude the negotiations with the government and obtain a favorable result. Amortization expenses were $369,008 and $368,577 for the year of 2013 and 2012, respectively.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2013
INTANGIBLE ASSETS [Abstract]	'
INTANGIBLE ASSETS	'
	NOTE 10 - INTANGIBLE ASSETS
	Gross intangible assets were $176,302, less accumulated amortization of $126,031 for net intangible assets of $50,271 as of December 31, 2013. Gross intangible assets were $175,865, less accumulated amortization of $108,976 for net intangible assets of $66,889 as of December 31, 2012. Amortization expenses were $16,763 and $16,742 for the years ended December 31, 2013 and 2012 respectively. Future estimated amortization expense is as follows:
	2014		2015		2016		2017		2018		Thereafter
	$	13,608	$	12,020	$	12,020	$	9,150	$	3,473	$	-

PREPAYMENTS

PREPAYMENTS	12 Months Ended
	Dec. 31, 2013
PREPAYMENTS [Abstract]	'
PREPAYMENTS	'
	NOTE 11 - PREPAYMENTS
	Prepayments consisted of the following as of December 31, 2013 and December 31, 2012:
		December 31,		December 31,
		2013		2012
	Raw material suppliers	$	3,046,585	$	4,659,154
	Equipment purchases		727,165		1,063,589
	Total prepayments	$	3,773,750	$	5,722,743

DEFERRED_TAX_ASSETS_AND_DEFERR

DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES	12 Months Ended
	Dec. 31, 2013
DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES [Abstract]	'
DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES	'
	NOTE 12- DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES
	Deferred tax assets as of December 31, 2013 and December 31, 2012 comprise the following:
		December 31,		December 31,
		2013		2012
	Deferred tax assets - current
	Allowance for doubtful accounts	$	578,928	$	156,673
	Revenue (net off cost)		8,653		―
	Unpaid accrued expenses		105,558		―
	Warranty		699,816		568,161
	Deferred tax assets		1,392,955		724,834
	Valuation allowance		―		―
	Net deferred tax assets - current	$	1,392,955	$	724,834
	Deferred tax liabilities - current
	Revenue (net off cost)	$	―	$	37,202
	Deferred tax liabilities - current		―		37,202
	Net deferred tax assets - current	$	1,392,955	$	687,632
	Deferred tax liabilities - non-current
	Land use rights	$	―	$	291,995
	Deferred tax liabilities - non-current	$	―	$	291,995
	Deferred taxation is calculated under the liability method in respect of taxation effect arising from all timing differences, which are expected with reasonable probability to realize in the foreseeable future. The Company and its subsidiaries do not have income tax liabilities in U.S. as the Company had no United States taxable income for the reporting period. The Company's subsidiary registered in the PRC is subject to income taxes within the PRC at the applicable tax rate.

SHORTTERM_BANK_LOANS

SHORT-TERM BANK LOANS	12 Months Ended
	Dec. 31, 2013
SHORT-TERM BANK LOANS [Abstract]	'
SHORT-TERM BANK LOANS	'
	NOTE 13 - SHORT-TERM BANK LOANS
	Bank loans represented the following as of December 31, 2013 and December 31, 2012:
			December 31,		December 31,
			2013		2012
	Secured		$	4,526,863	$	14,599,753
	The Company obtained those short term loans from Bank of China and Agricultural Bank of China, respectively, to finance general working capital as well as new equipment acquisition. Interest rate for the loans ranged from 2.55% to 2.95% per annum. The maturity dates of the loans ranged from January 1, 2014 to May 19, 2014.
	Corporate or personal guarantees were provided for those bank loans as follows:
	$3.6 M	Guaranteed by Ruili Group Co., Ltd., a related party;
	$0.9 M	Guaranteed by Ruili Group Co., Ltd., a related party, Mr. Xiao Ping Zhang and Ms. Shu Ping Chi, both principal shareholders.

ACCRUED_EXPENSES

ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2013
ACCRUED EXPENSES [Abstract]	'
ACCRUED EXPENSES	'
	NOTE 14 - ACCRUED EXPENSES
	Accrued expenses consisted of the following as of December 31, 2013 and December 31, 2012:
		December 31,		December 31,
		2013		2012
	Accrued payroll	$	1,688,090	$	1,484,082
	Accrued warranty expenses		4,665,439		3,787,738
	Other accrued expenses		3,713,440		3,229,999
	Total accrued expenses	$	10,066,969	$	8,501,819

CAPITAL_LEASE_OBLIGATIONS

CAPITAL LEASE OBLIGATIONS	12 Months Ended
	Dec. 31, 2013
CAPITAL LEASE OBLIGATIONS [Abstract]	'
CAPITAL LEASE OBLIGATIONS	'
	NOTE 15 -CAPITAL LEASE OBLIGATIONS
		December 31,			December 31,
		2013			2012
	Total capital lease obligations	$	10,909,463		$	10,458,352
	Less: current portion	$	(3,636,488	)	$	(10,458,352	)
	Non-current portion	$	7,272,975		$	-
	On September 13, 2011, the Company entered into a leasing agreement with International Far Eastern Leasing Co., Ltd., a subsidiary of China Sinochem Corporation, for a term of 60 months and an interest rate of 7.95% per annum, payable monthly in arrears. To reduce the financing expense, the Company entered into a new leasing agreement with International Far Eastern Leasing Co., Ltd. in December 2012 and terminated the original agreement. The duration of the new agreement is 48 months with an interest rate of 6.4% per annum and is secured with the Company's equipment in the original cost of $28,396,853. The capital lease obligation obtained by the Company is RMB 91,428,571 (approximately $14,545,950) and the Company is required to maintain a security deposit of RMB 11,428,571 (approximately $1,818,244). The Company prepaid all interests of RMB 10,705,357 (approximately $1,703,212) after the discount and is obligated for the payment of RMB 1,904,761.9 (approximately $303,041) monthly. The prepaid interest for capital lease obligation is amortized over the life of capital lease agreement using the effective interest method.

RESERVE

RESERVE	12 Months Ended
	Dec. 31, 2013
RESERVE [Abstract]	'
RESERVE	'
	NOTE 16 - RESERVE
	The reserve funds were comprised of the following:
		December 31,		December 31,
		2013		2012
	Statutory surplus reserve fund	$	10,609,435	$	9,676,183
	Total	$	10,609,435	$	9,676,183
	Pursuant to the relevant laws and regulations of Sino-Foreign joint venture enterprises, the profits of the Company's subsidiary, which are based on their PRC statutory financial statements, are available for distribution in the form of cash dividends after they have satisfied all the PRC tax liabilities, provided for losses in previous years, and made appropriations to reserve funds, as determined at the discretion of the board of directors in accordance with PRC accounting standards and regulations.
	As stipulated by the relevant laws and regulations for enterprises operating in the PRC, Ruian is required to make annual appropriations to the statutory surplus funds. In accordance with the relevant PRC regulations and the articles of association of the respective companies, Ruian is required to allocate a certain percentage of its profits after taxation, as determined in accordance with PRC accounting standards applicable to the Company, to the statutory surplus reserve until such reserve reaches 50% of the registered capital of the Company.
	Net income as reported in the US GAAP financial statements differs from that as reported in the PRC statutory financial statements. In accordance with the relevant laws and regulations in the PRC, the profits available for distribution are based on the statutory financial statements. If Ruian has foreign currency available after meeting its operational needs, Ruian may make its profit distributions in foreign currency to the extent foreign currency is available. Otherwise, it is necessary to obtain approval and convert such distributions at an authorized bank. The reserve fund consists of retained earnings which have been allocated to the statutory reserve fund.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
INCOME TAXES [Abstract]	'
INCOME TAXES	'
	NOTE 17 - INCOME TAXES
	The Joint Venture is registered in the PRC, and is therefore subject to state and local income taxes within the PRC at the applicable tax rate on the taxable income as reported in the PRC statutory financial statements in accordance with relevant income tax laws.
	The Company increased its investment in the Joint Venture as a result of its financing in December, 2006. In accordance with the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises, the Joint Venture is eligible for additional preferential tax treatment. For the years 2007 and 2008, the Joint Venture entitled to an income tax exemption on all pre-tax income generated by the company above its pre-tax income generated in the year 2006. Thereafter, the Joint Venture will enjoy a 50% exemption from the effective income tax rate on any pre-tax income above its 2006 pre-tax income, to be recognized in the years 2009, 2010 and 2011. The above taxation exemption was superseded, because the Joint Venture has been awarded the Chinese government's "High-Tech Enterprise" designation. The High-Tech Enterprise certificate is valid for three years and provides for a reduced tax rate of 15% for years 2009 through 2011. The Company used a tax rate of 25% for the first three quarters of 2012. In December 2012, the Joint Venture passed the re-assessment of "High-Tech Enterprise" designation by the government, according to relevant PRC income tax laws. Accordingly, it continues to be taxed at a 15% rate in 2012 through 2014.
	The reconciliation of the effective income tax rate of the Joint Venture to the statutory income tax rate in the PRC for the years ended on December 31, 2013 and 2012 is as follows:
		December 31,			December 31,
		2013			2012
	US Statutory income tax rate		35	%		35	%
	Valuation allowance recognized with respect to the loss in the US company		-35	%		-35	%
	HK Statutory income tax rate		16.5	%		16.5	%
	Valuation allowance recognized with respect to the loss in those HK company		-16.5	%		-16.5	%
	China Statutory income tax rate		25	%		25	%
	China Statutory income exemption		-10	%		-10	%
	Tax refund		―			―
	Other items		1.29	%		-2.85	%
	Effective tax rate		16.29	%		12.15	%
		December 31,			December 31,
		2013			2012
	Computed income tax provision at the statutory rate	$	3,143,773		$	4,114,559
	Tax exemption		(1,257,509	)		(1,645,824	)
	Tax refund		―			―
	Deferred tax provision		(995,102	)		(26,494	)
	Current period permanent differences and other reconciling items		1,156,894			(437,116	)
	Total income taxes	$	2,048,056		$	2,005,125
	Income taxes are calculated on a separate entity basis. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. There currently is no tax benefit or burden recorded for the United States. The tax authority may examine the tax returns of the Company three years after the year ended. In the year of 2013, there were no penalties and interest, which generally are recorded in the general and administrative expenses or in the tax expenses. The provisions for income taxes for the years ended December 31, 2013 and 2012, respectively, are summarized as follows:
		2013			2012
	Current	$	3,043,158		$	2,031,619
	Deferred		(995,102	)		(26,494	)
	Total	$	2,048,056		$	2,005,125
	ASC 740 requires recognition and measurement of uncertain income tax positions using a "more-likely-than-not" approach. The management evaluated the Company's tax positions and considered that no provision for uncertainty in income taxes was necessary as of December 31, 2013 and 2012.

NONCONTROLLING_INTEREST_IN_SUB

NON-CONTROLLING INTEREST IN SUBSIDIARIES	12 Months Ended
	Dec. 31, 2013
NON-CONTROLLING INTEREST IN SUBSIDIARIES [Abstract]	'
NON-CONTROLLING INTEREST IN SUBSIDIARIES	'
	NOTE 18 -NON-CONTROLLING INTEREST IN SUBSIDIARIES
	Non-controlling interest in subsidiaries represents a 10% non-controlling interest, owned by Ruili Group Co., Ltd., in Ruian, and a 40% non-controlling interest, owned by the Company's Joint Venture Partners, in SIH. Net income attributable to non-controlling interest in subsidiaries amounted to $1,164,068 and $1,458,672 for the years ended December 31, 2013 and 2012, respectively.
		2013		2012
	10% non-controlling interest in Ruian	$	1,036,948	$	1,445,323
	40% non-controlling interest in SIH	$	127,120		13,349
	Total	$	1,164,068		1,458,672

OPERATING_LEASES_WITH_RELATED_

OPERATING LEASES WITH RELATED PARTIES	12 Months Ended
	Dec. 31, 2013
OPERATING LEASES WITH RELATED PARTIES [Abstract]	'
OPERATING LEASES WITH RELATED PARTIES	'
	NOTE 19 - OPERATING LEASES WITH RELATED PARTIES
	In December 2006, Ruian entered into a lease agreement with Ruili Group Co., Ltd. for the lease of two apartment buildings. These two apartment buildings are for Ruian's management personnel and staff, respectively. The lease term is from January 2013 to December 2016. This lease was amended in 2013, with a new lease term from January 1, 2013 to December 31, 2022. The annual lease expense is RMB2,100,000 (approximately $333,688).
	In May 2009, Ruian entered into a lease agreement with Ruili Group Co., Ltd. for the lease of a manufacturing plant. The lease term is from September 2009 to May 2017.
	In August 2010, a new lease agreement was signed between Ruian and Ruili Group Co., Ltd., under which Ruian leased 32,410 square meters manufacturing plant for its new purchased passenger vehicles brake systems business. The lease term is from September 2009 to August 2020. This lease was amended in 2013. The amended lease term is from January 1, 2013 to December 31, 2017. The annual lease expense is RMB8,137,680 (approximately $1,293,070).
	The lease expenses were $1,626,759 and $1,209,767 for the years ended December 31, 2013 and 2012, respectively. As of December 31, 2013, future minimum rental payments are as follows:
		2014		2015		2016		2017		Thereafter
	Operating Lease Commitments	$	1,628,777	$	1,628,777	$	1,628,777	$	1,628,777	$	1,670,511

WARRANTY_CLAIMS

WARRANTY CLAIMS	12 Months Ended
	Dec. 31, 2013
WARRANTY CLAIMS [Abstract]	'
WARRANTY CLAIMS	'
	NOTE 20 - WARRANTY CLAIMS
	Warranty claims were $2,163,950 and $3,787,738 for the years ended December 31, 2013 and 2012 respectively. Warranty claims are classified as accrued expenses on the balance sheet. The movement of accrued warranty expenses for fiscal year 2013 is as follows.
	Beginning balance at January 1, 2013	3,787,738
	Aggregate increase for new warranties issued during current period	2,163,950
	Aggregate reduction for payments made	(1,286,249	)
	Ending balance at December 31, 2013	4,665,439

SEGMENT_INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2013
SEGMENT INFORMATION [Abstract]	'
SEGMENT INFORMATION	'
	NOTE 21- SEGMENT INFORMATION
	The Company produces brake systems and other related components ("commercial vehicles brake systems, etc.") for different types of commercial vehicles. On August 31, 2011, the Company through Ruian, executed an Asset Purchase Agreement to acquire, and purchased, a segment of the passenger vehicle auto parts business (passenger vehicles brake systems, etc.) of Ruili Group Co., Ltd. As a result of this acquisition, the Company's product offerings were expanded to both commercial and passenger vehicles' brake systems and other key safety-related auto parts.
	The Company has two operating segments: commercial vehicles brake systems, etc. and passenger vehicles brake systems, etc.
	All of the Company's long-lived assets are located in the PRC and Hong Kong. The Company and its subsidiaries do not have long-lived assets in the United States for the reporting periods.
		Year Ended December 31,
		2013			2012
	NET SALES TO EXTERNAL CUSTOMERS
	Commercial vehicles brake systems	$	169,270,207		$	152,190,739
	Passenger vehicles brake systems		39,301,605			40,026,660
	Net sales	$	208,571,812		$	192,217,399
	INTERSEGMENT SALES
	Commercial vehicles brake systems	$	-		$	-
	Passenger vehicles brake systems		-			-
	Intersegment sales	$	-		$	-
	GROSS PROFIT
	Commercial vehicles brake systems	$	47,576,255		$	44,588,477
	Passenger vehicles brake systems		11,046,381			11,682,756
	Gross profit	$	58,622,636		$	56,271,233
	Other operating income		2,074,520			1,485,116
	Selling and distribution expenses		20,906,914			19,060,116
	General and administrative expenses		17,379,521			13,512,003
	Research and development expenses		7,550,010			7,849,101
	Income (loss) from operations		14,860,711			17,355,129
	Financial expenses		(2,569,775	)		(2,360,966	)
	Other income		524,370			1,561,956
	Non-operating expenses		(240,217	)		(267,384	)
	Income before income tax expense	$	12,575,089		$	16,268,735
	CAPITAL EXPENDITURE
	Commercial vehicles brake systems	$	3,958,531		$	1,997,049
	Passenger vehicles brake systems		919,102			525,231
	Total	$	4,877,633		$	2,522,280
	DEPRECIATION AND AMORTIZATION
	Commercial vehicles brake systems	$	5,833,603		$	5,863,284
	Passenger vehicles brake systems		1,354,461			1,542,063
	Total	$	7,188,064		$	7,405,347
		December 31,			December 31,
		2013			2012
	TOTAL ASSETS
	Commercial vehicles brake systems	$	205,310,702		$	192,842,721
	Passenger vehicles brake systems		47,669,582			50,718,264
	Total	$	252,980,284		$	243,560,985
		December 31,			December 31,
		2013			2012
	LONG LIVED ASSETS
	Commercial vehicles brake systems	$	50,413,024		$	51,313,977
	Passenger vehicles brake systems		11,705,029			13,495,743
	Total	$	62,118,053		$	64,809,720

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 22 - COMMITMENTS AND CONTINGENCIES
		-1	According to the law of China, the government owns all the land in China. Companies and individuals are authorized to possess and use the land only through land use rights granted by the Chinese government. The Company purchased the land use rights and the building on the land from Ruili Group for approximately $20 million on September 28, 2007. The Company has not yet obtained the land use right certificate nor the property ownership certificate of the building. Also see Note 9.
		-2	The information of lease commitments is provided in Note 15 and Note 19.
		-2	The Company provides guarantees to the loans obtained by Ruili Group from the Bank of Ningbo in the amount of RMB108,000,000 (approximately $17,182,404) for the period from September 26, 2013 to September 25, 2014.

Additional_InformationFinancia

Additional Information-Financial Statement Schedule I	12 Months Ended
	Dec. 31, 2013
Additional Information-Financial Statement Schedule I [Abstract]	'
Additional Information-Financial Statement Schedule I	'
	Additional Information-Financial Statement Schedule I
	This financial statements schedule has been prepared in conformity with accounting principles generally accepted in the United States of America.
	SORL AUTO PARTS, INC.
	This financial statements schedule has been prepared in conformity with accounting principles generally accepted in the United States of America. The parent company financial statements have been prepared using the same accounting principles and policies described in the notes to the consolidated financial statements, with the only exception being that the Company accounts for its subsidiaries using the equity method. Please refer to the notes to the consolidated financial statements presented above for additional information and disclosures with respect to these financial statements.
	Financial Information of Parent Company
	BALANCE SHEETS
		December 31,			December 31,
		2013			2012
	ASSETS
	Current Assets:
	Cash and cash equivalents	$	81,036		$	81,166
	Other current assets		6,161			6,161
	Total Current Assets		87,197			87,327
	Investments in subsidiaries		161,438,242			152,105,717
	TOTAL ASSETS	$	161,525,439		$	152,193,044
	LIABILITIES AND SHAREHOLDERS' EQUITY
	Current Liabilities:
	Other current liability		2,921,488			2,921,488
	Total Current Liabilities		2,921,488			2,921,488
	Total Liabilities		2,921,488			2,921,488
	Shareholders' Equity:
	Preferred stock - no par value; 1,000,000 authorized; none issued and outstanding as of December 31, 2013 and December 31, 2012		-			-
	Common stock - $0.002 par value; 50,000,000 authorized, 19,304,921 and 19,304,921 issued and outstanding as of December 31, 2013 and December 31, 2012		38,609			38,609
	Additional paid-in capital		42,199,014			42,199,014
	Retained earnings		116,366,328			107,033,933
	Total shareholders' equity		158,603,951			149,271,556
	TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$	161,525,439		$	152,193,044
	Financial Information of Parent Company
	STATEMENTS OF INCOME
		For Years Ended Dec 31,
		2013			2012
	Investment income	$	9,332,525		$	13,007,907
	Financial expenses		130			109
	Net income attributable to shareholders	$	9,332,395		$	13,007,798
	Weighted average common share - Basic		19,304,921			19,304,921
	Weighted average common share - Diluted		19,304,921			19,304,921
	EPS - Basic	$	0.48		$	0.67
	EPS - Diluted	$	0.48		$	0.67
	Financial Information of Parent Company
	STATEMENTS OF CASH FLOWS
		For Years Ended Dec 31,
		2013			2012
	Cash flow from operating activities:
	Net income	$	9,332,395		$	13,007,798
	Adjustments to reconcile net income to net cash provided by operating activities :
	Equity investment		(9,332,525	)		(13,007,907	)
	Other current assets		-			(1,500	)
	Other current  liabilities		-			1,500
	Net cash flows used in operating activities	$	(130	)	$	(109	)
	Net change in cash and cash equivalents	$	(130	)	$	(109	)
	Cash and cash equivalents, beginning of period		81,166			81,275
	Cash and cash equivalents, end of period	$	81,036		$	81,166
	Financial Information of Parent Company
	STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY
	For Years Ended December 31, 2013 and 2012
								Additional		Accumulated
		Number			Common			Paid-in		Earnings		Shareholders'
		of Share			Stock			Capital		(Deficit)		Equity
	Beginning Balance - January 1, 2013		19,304,921		$	38,609		$	42,199,014	$	107,033,933	$	149,271,556
	Net Income		-			-			-		9,332,395		9,332,395
	Ending Balance - December 31, 2013		19,304,921		$	38,609		$	42,199,014	$	116,366,328	$	158,603,951
								Additional		Accumulated
		Number			Common			Paid-in		Earnings		Shareholders'
	of Share			Stock			Capital		(Deficit)		Equity
Beginning Balance - January 1, 2012		19,304,921		$	38,609		$	42,199,014	$	94,026,135	$	136,263,758
Net Income		-			-			-		13,007,798		13,007,798
Ending Balance - December 31, 2012		19,304,921		$	38,609		$	42,199,014	$	107,033,933	$	149,271,556

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
ACCOUNTING METHOD	'
		a.	ACCOUNTING METHOD
	The Company uses the accrual method of accounting for financial statement and tax return purposes.
PRINCIPLES OF CONSOLIDATION	'
		b.	PRINCIPLES OF CONSOLIDATION
	The consolidated financial statements include the accounts of SORL Auto Parts, Inc. and its majority owned subsidiaries. All inter-company balances and transactions have been eliminated in the consolidation.
USE OF ESTIMATES	'
		c.	USE OF ESTIMATES
	The preparation of financial statements in conformity with U.S generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management makes its best estimate of the outcome for these items based on historical trends and other information available when the financial statements are prepared. Changes in estimates are recognized in accordance with the accounting rules for the estimate, which is typically in the period when new information becomes available to management. Actual results could differ from those estimates.
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
		d.	FAIR VALUE OF FINANCIAL INSTRUMENTS
	For certain of the Company's financial instruments, including cash and cash equivalents, trade receivables and payables, prepaid expenses, deposits and other current assets, short-term bank borrowings, accounts payable, and other payables and accruals, the carrying amounts approximate fair values due to their short maturities.
RELATED PARTY TRANSACTIONS	'
		e.	RELATED PARTY TRANSACTIONS
	A related party is generally defined as (i) any person that holds 10% or more of the Company's securities and their immediate families, (ii) the Company's management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. The Company conducts business with its related parties in the ordinary course of business. All transactions have been recorded at fair market value of the goods and services exchanged.
FINANCIAL RISK FACTORS AND FINANCIAL RISK MANAGEMENT	'
		f.	FINANCIAL RISK FACTORS AND FINANCIAL RISK MANAGEMENT
	The Company is exposed to the following risk factors:
	(i) Credit risks - The Company has policies in place to ensure that sales of products are made to customers with an appropriate credit history. The Company performs ongoing credit evaluations with respect to the financial condition of its creditors, but does not require collateral. In order to determine the value of the Company's accounts receivable, the Company records a provision for doubtful accounts to cover probable credit losses. Management reviews and adjusts this allowance periodically based on historical experience and its evaluation of the collection of outstanding accounts receivable. The Company has two customers that each respectively account for more than 5.0% of its total revenues for the period. The Company also has a concentration of credit risk due to geographic sales as a majority of its products are marketed and sold in the PRC.
	(ii) Liquidity risks - Prudent liquidity risk management implies maintaining sufficient cash, the availability of funding through an adequate amount of committed credit facilities and ability to close out market positions.
	(iii) Interest rate risk - The interest rate and terms of repayments of short-term bank borrowings are approximately 4.3% for 2013. The Company's income and cash flows are substantially independent of changes in market interest rates. The Company has no significant interest-bearing assets. The Company's policy is to maintain all of its borrowings in fixed rate instruments.
CASH AND CASH EQUIVALENTS	'
		g.	CASH AND CASH EQUIVALENTS
	The Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents.
INVENTORIES	'
		h.	INVENTORIES
	Inventories are stated at the lower of cost or net realizable value, with cost computed on a weighted-average basis. Cost includes all costs of purchase, cost of conversion and other costs incurred in bringing the inventories to their present location and condition. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.
PROPERTY, PLANT AND EQUIPMENT	'
		i.	PROPERTY, PLANT AND EQUIPMENT
	Property, plant and equipment are stated at cost less accumulated depreciation and impairment losses. The initial cost of the asset comprises its purchase price and any directly attributable costs of bringing the asset to its working condition and location for its intended use. Depreciation is provided using the straight-line method over the estimated useful life of the respective assets as follows:
	Category		Estimated Useful Life(Years)
	Buildings		20-Oct
	Machinery and equipment		10-May
	Electronic equipment		5
	Motor vehicles		10-May
	Significant improvements and betterments are capitalized where it is probable that the expenditure resulted in an increase in the future economic benefits expected to be obtained from the use of the asset beyond its originally assessed standard of performance. Routine repairs and maintenance are expensed when incurred. Gains and losses on disposal of fixed assets are recognized in the income statement based on the net disposal proceeds less the carrying amount of the assets.
LAND USE RIGHTS	'
		j.	LAND USE RIGHTS
	According to the law of China, the government owns all the land in China. Companies or individuals are authorized to possess and use the land only through land use rights granted by the Chinese government. Land use rights are being amortized using the straight-line method over the estimated useful life of 45 years.
	The Company purchased the land use rights from Ruili Group, a related party. The Company has not yet obtained the land use right certificate.
IMPAIRMENT OF LONG-LIVED ASSETS	'
		k.	IMPAIRMENT OF LONG-LIVED ASSETS
	Long-lived assets, such as property, plant and equipment and other non-current assets, including intangible assets, are reviewed periodically for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. An impairment loss is recognized when the estimated undiscounted cash flows associated with the asset or group of assets is less than their carrying value. If impairment exists, an adjustment is made to write the asset down to its fair value, and a loss is recorded as the difference between the carrying value and fair value. Fair values are determined based on quoted market values, discounted cash flows or internal and external appraisals, as applicable. Assets to be disposed of are carried at the lower of carrying value or estimated net realizable value.
INTANGIBLE ASSETS	'
		l.	INTANGIBLE ASSETS
	Intangible assets represent mainly the patent of technology, plus the computer software. Intangible assets are measured initially at cost. Intangible assets are recognized if it is probable that the future economic benefits that are attributable to the asset will flow to the enterprise and the cost of the asset can be measured reliably. After initial recognition, intangible assets are measured at cost less any impairment losses. Intangible assets with definite useful lives are amortized on a straight-line basis over their useful lives.
ACCOUNTS RECEIVABLES AND ALLOWANCE FOR BAD DEBTS	'
		m.	ACCOUNTS RECEIVABLES AND ALLOWANCE FOR BAD DEBTS
	The Company presents accounts receivables, net of allowances for doubtful accounts and returns, to ensure accounts receivable are not overstated due to being uncollectible. Accounts receivables generated from credit sales have general credit terms of 90 days for domestic aftermarket customers.
	The allowances are calculated based on a detailed review of certain individual customer accounts, historical rates and an estimation of the overall economic conditions affecting the Company's customer base. The Company reviews a customer's credit history before extending credit. If the financial condition of its customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required.
	The Company will write off the uncollectible receivables once the customers are bankrupt or there is a remote possibility that the Company will collect the outstanding balance. The write-off must be reported to the local tax authorities and receive official approval from them. To date, the Company has not written off any account receivable.
NOTES RECEIVABLE	'
		n.	NOTES RECEIVABLE
	Notes receivable generally due within 30 to 60 days are issued by some customers to pay certain outstanding receivable balances to the Company with specific payment terms and definitive due dates. Notes receivable do not bear interest.
REVENUE RECOGNITION	'
		o.	REVENUE RECOGNITION
	Revenue from the sale of goods is recognized when the risks and rewards of ownership of the goods have transferred to the buyer including factors such as when persuasive evidence of an arrangement exits, delivery has occurred, the sales price is fixed and determinable, and collection is probable. Revenue consists of the invoice value for the sale of goods and services net of value-added tax ("VAT"), rebates and discounts and returns. The Company nets sales return in gross revenue, i.e., the revenue shown in the income statement is the net sales.
INCOME TAXES	'
		p.	INCOME TAXES
	The Company accounts for income taxes under the provision of FASB ASC 740-10 whereby deferred income tax assets and liabilities are computed for differences between the financial statements and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary; to reduce deferred income tax assets to the amount expected to be realized.
FOREIGN CURRENCY TRANSLATION	'
		q.	FOREIGN CURRENCY TRANSLATION
	The Company maintains its books and accounting records in Renminbi ("RMB"), the currency of the PRC, The Company's functional currency is also RMB. The Company has adopted FASB ASC 830-30 in translating financial statement amounts from RMB to the Company's reporting currency, United States dollars ("US$"). All assets and liabilities are translated at the current rate. The shareholders' equity accounts are translated at appropriate historical rate. Revenue and expenses are translated at the weighted average rates in effect on the transaction dates.
	Translation adjustments resulting from this process are included in accumulated other comprehensive income in the statement of stockholders' equity. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are include in the results of operations as incurred.
STOCK-BASED COMPENSATION	'
		r.	STOCK-BASED COMPENSATION
	Stock-based compensation expense is recognized based on grant-date fair value estimated in accordance with an authoritative pronouncement. The Company recognizes the compensation costs net of a forfeiture rate on a straight-line basis over the requisite service period of the award with a corresponding impact reflected in additional paid-in capital. The estimate of forfeitures will be adjusted over the requisite service period to the extent that actual forfeitures differ, or are expected to differ, from such estimates. Changes in estimated forfeitures will be recognized through a cumulative catch-up adjustment in the period of change and will also impact the amount of stock compensation expense to be recognized in future periods.
EMPLOYEES' BENEFITS	'
		s.	EMPLOYEES' BENEFITS
	Mandatory contributions are made to Government's health, retirement benefit and unemployment schemes at the statutory rates in force during the period, based on gross salary payments. The cost of these payments is charged to the statement of income in the same period as the related salary costs.
RESEARCH AND DEVELOPMENT EXPENSES	'
		t.	RESEARCH AND DEVELOPMENT EXPENSES
	Research and development expenses are classified as general and administrative expenses and are expensed as incurred. Research and development expenses were $7,550,010 for the year ended December 31, 2013, as compared with $7,849,101 for the year ended December 31, 2012, respectively.
SHIPPING AND HANDLING COSTS	'
		u.	SHIPPING AND HANDLING COSTS
	Shipping and handling cost are classified as selling expenses and are expensed as incurred. Shipping and handling costs were $3,980,078 and $4,361,577 for the years ended December 31, 2013 and 2012, respectively.
ADVERTISING COSTS	'
		v.	ADVERTISING COSTS
	Advertising costs are classified as selling expenses and are expensed as incurred. Advertising costs were $270,145 and $294,902 for the years ended December 31, 2013 and 2012, respectively.
WARRANTY CLAIMS	'
		w.	WARRANTY CLAIMS
	The Company provides for the estimated cost of product warranties when the products are sold. Such estimates of product warranties were based on, among other things, historical experience, product changes, material expenses, and service and transportation expenses arising from the manufactured product. Estimates will be adjusted on the basis of actual claims and circumstances. Warranty claims were $2,163,950 and $3,787,738 for the years ended December 31, 2013 and 2012, respectively.
PURCHASE DISCOUNTS	'
		x.	PURCHASE DISCOUNTS
	Purchase discounts represent discounts received from vendors for purchasing raw materials and are netted in the cost of goods sold, if applicable.
LEASE COMMITMENTS	'
		y.	LEASE COMMITMENTS
	The Company has adopted FASB ASC 840. If the lease terms meet one or all of the following four criteria, it will be classified as a capital lease, otherwise, it is an operating lease: (1) The lease transfers the title to the lessee at the end of the term; (2) the lease contains a bargain purchase option; (3) the lease term is equal to 75% of the estimated economic life of the leased property or more; (4) the present value of the minimum lease payment in the term equals or exceeds 90% of the fair value of the leased property.
RECENTLY ISSUED FINANCIAL STANDARDS	'
		z.	RECENTLY ISSUED FINANCIAL STANDARDS
	In February 2013, the FASB issued ASU 2013-02, "Reporting of Amounts Reclassified out of Accumulated Other Comprehensive Income" ("ASU 2013-02"). Under ASU 2013-02, an entity is required to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the financial statements or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income, but only if the amount reclassified is required to be reclassified in its entirety in the same reporting period. For amounts that are not required to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures that provide additional details about those amounts. ASU 2013-02 does not change the current requirements for reporting net income or other comprehensive income in the financial statements. The amendments in this update will be effective for fiscal years and interim periods within those years beginning after December 15, 2012. The Company adopted this pronouncement effective January 1, 2013 and the adoption did not have a material impact on the Company's consolidated financial statements.
	In March 2013, the FASB issued ASU 2013-05, "Foreign Currency Matters (Topic 830)-Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity". These amendments provide guidance on releasing Cumulative Translation Adjustments when a reporting entity (parent) ceases to have a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. In addition, these amendments provide guidance on the release of CTA in partial sales of equity method investments and in step acquisitions. For public entities, the amendments are effective on a prospective basis for fiscal years and interim reporting periods within those years, beginning after December 15, 2013. The amendments should be applied prospectively to derecognition events occurring after the effective date. Prior periods should not be adjusted. The Company does not expect the adoption to have a significant impact on its consolidated financial statements.
	In July 2013, the FASB issued ASU 2013-11, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists". These amendments provide that an unrecognized tax benefit, or a portion thereof, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except to the extent that a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date to settle any additional income taxes that would result from disallowance of a tax position, or the tax law does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, then the unrecognized tax benefit should be presented as a liability. For public entities, the amendments are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The adoption of ASU 2013-11 is not expected to have a material impact on the Company's consolidated financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Schedule of Property, Plant and Equipment by Estimated Useful Life	'
	Depreciation is provided using the straight-line method over the estimated useful life of the respective assets as follows:
	Category	Estimated Useful Life(Years)
	Buildings	20-Oct
	Machinery and equipment	10-May
	Electronic equipment	5
	Motor vehicles	10-May

RELATED_PARTY_TRANSACTIONS_Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2013
RELATED PARTY TRANSACTIONS [Abstract]	'
Schedule of Related Party Transactions	'
	The following related party transactions occurred for the years ended December 31, 2013 and 2012:
		December 31,
		2013		2012
	PURCHASES FROM:
	Guangzhou Kormee Vehicle brake technology development Co., Ltd.	$	2,066,084	$	-
	Ruian Kormee Vehicle brake Co., Ltd.		1,760,213		-
	Ruili Group Co., Ltd.		3,868,875		4,974,751
	Total Purchases	$	7,695,172	$	4,974,751
	SALES TO:
	Guangzhou Kormee Vehicle brake technology development Co., Ltd.	$	693,122	$	-
	Ruian Kormee Vehicle brake  Co., Ltd.		87,868		-
	Ruili Group Co., Ltd.		1,743,029		1,856,309
	Total Sales	$	2,524,019	$	1,856,309
		December 31,		December 31,
		2013		2012
	ACCOUNTS PAYABLE TO RELATED PARTIES
	Ruian Kormee Vehicle brake  Co., Ltd.	$	445,896	$	-
	Ruili Group Co., Ltd.		364,414		94,954
	Total	$	810,310	$	94,954
	OTHER PAYABLES TO RELATED PARTIES
	MGR Hong Kong Limited	$	94,246	$	25,559
	Ruili Group Co., Ltd.		-		7,524
	Total	$	94,246	$	33,083
	The Company

ACCOUNTS_RECEIVABLE_Tables

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2013
ACCOUNTS RECEIVABLE [Abstract]	'
Schedule of Accounts Receivable	'
	The changes in the allowance for doubtful accounts at December 31, 2013 and December 31, 2012 were summarized as follows:
		December 31,			December 31,
		2013			2012
	Beginning balance	$	998,492		$	892,455
	Add: Increase to allowance		2,814,923			106,037
	Less: Accounts written off		-			-
	Ending balance	$	3,813,415		$	998,492
			December 31,			December 31,
			2013			2012
	Accounts receivable	$	61,725,799		$	63,152,001
	Less: allowance for doubtful accounts		(3,813,415	)		(998,492	)
	Account receivable balance, net	$	57,912,384		$	62,153,509

INVENTORIES_Tables

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2013
INVENTORIES [Abstract]	'
Schedule of Inventories	'
	On December 31, 2013 and December 31, 2012, inventories consisted of the following:
		December 31,			December 31,
		2013			2012
	Raw Materials	$	12,380,061		$	9,116,931
	Work in process		31,546,330			20,552,486
	Finished Goods		32,466,337			27,106,408
	Less: Write-down of inventories		(28,709	)		-
	Total Inventory	$	76,364,019		$	56,775,825

PROPERTY_PLANT_AND_EQUIPMENT_T

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2013
PROPERTY, PLANT AND EQUIPMENT [Abstract]	'
Schedule of Property, Plant and Equipment	'
	Property, plant and equipment consisted of the following, on December 31, 2013 and December 31, 2012:
		December 31,			December 31,
		2013			2012
	Machinery	$	46,475,961		$	52,212,579
	Molds		1,388,218			1,384,781
	Office equipment		1,960,476			1,637,402
	Vehicles		2,248,280			2,025,702
	Buildings		8,910,501			8,888,441
	Machinery held under capital lease		28,396,853			18,165,511
	Sub-Total		89,380,289			84,314,416
	Less: Accumulated depreciation		(44,175,888	)		(37,351,817	)
	Property, plant and equipment, net	$	45,204,401		$	46,962,599

LEASEHOLD_IMPROVEMENTS_Tables

LEASEHOLD IMPROVEMENTS (Tables)	12 Months Ended
	Dec. 31, 2013
LEASEHOLD IMPROVEMENTS [Abstract]	'
Schedule of Leasehold Improvements	'
		2013			2012
	Cost	$	552,630		$	550,702
	Less: Accumulated amortization		(288,018	)		(214,988	)
	Leasehold Improvements net	$	264,612		$	335,714

LAND_USE_RIGHTS_Tables

LAND USE RIGHTS (Tables)	12 Months Ended
	Dec. 31, 2013
LAND USE RIGHTS [Abstract]	'
Schedule of Land Use Rights	'
		December 31,			December 31,
		2013			2012
	Cost	$	16,718,332		$	16,676,941
	Less: Accumulated amortization		(2,309,162	)		(1,934,894	)
	Land use rights, net	$	14,409,170		$	14,742,047

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2013
INTANGIBLE ASSETS [Abstract]	'
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	'
	Future estimated amortization expense is as follows:
	2014		2015		2016		2017		2018		Thereafter
	$	13,608	$	12,020	$	12,020	$	9,150	$	3,473	$	-

PREPAYMENTS_Tables

PREPAYMENTS (Tables)	12 Months Ended
	Dec. 31, 2013
PREPAYMENTS [Abstract]	'
Schedule of Prepayments	'
	Prepayments consisted of the following as of December 31, 2013 and December 31, 2012:
		December 31,		December 31,
		2013		2012
	Raw material suppliers	$	3,046,585	$	4,659,154
	Equipment purchases		727,165		1,063,589
	Total prepayments	$	3,773,750	$	5,722,743

DEFERRED_TAX_ASSETS_AND_DEFERR1

DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2013
DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES [Abstract]	'
Schedule of Deferred Tax Assets and Liabilities	'
	Deferred tax assets as of December 31, 2013 and December 31, 2012 comprise the following:
		December 31,		December 31,
		2013		2012
	Deferred tax assets - current
	Allowance for doubtful accounts	$	578,928	$	156,673
	Revenue (net off cost)		8,653		―
	Unpaid accrued expenses		105,558		―
	Warranty		699,816		568,161
	Deferred tax assets		1,392,955		724,834
	Valuation allowance		―		―
	Net deferred tax assets - current	$	1,392,955	$	724,834
	Deferred tax liabilities - current
	Revenue (net off cost)	$	―	$	37,202
	Deferred tax liabilities - current		―		37,202
	Net deferred tax assets - current	$	1,392,955	$	687,632
	Deferred tax liabilities - non-current
	Land use rights	$	―	$	291,995
	Deferred tax liabilities - non-current	$	―	$	291,995

SHORTTERM_BANK_LOANS_Tables

SHORT-TERM BANK LOANS (Tables)	12 Months Ended
	Dec. 31, 2013
SHORT-TERM BANK LOANS [Abstract]	'
Schedule of Bank Loans	'
	Bank loans represented the following as of December 31, 2013 and December 31, 2012:
			December 31,		December 31,
			2013		2012
	Secured		$	4,526,863	$	14,599,753
Schedule of Personal or Corporate Guarantees	'
	Corporate or personal guarantees were provided for those bank loans as follows:
	$3.6 M	Guaranteed by Ruili Group Co., Ltd., a related party;
	$0.9 M	Guaranteed by Ruili Group Co., Ltd., a related party, Mr. Xiao Ping Zhang and Ms. Shu Ping Chi, both principal shareholders.

ACCRUED_EXPENSES_Tables

ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2013
ACCRUED EXPENSES [Abstract]	'
Schedule of Accrued Expenses	'
	Accrued expenses consisted of the following as of December 31, 2013 and December 31, 2012:
		December 31,		December 31,
		2013		2012
	Accrued payroll	$	1,688,090	$	1,484,082
	Accrued warranty expenses		4,665,439		3,787,738
	Other accrued expenses		3,713,440		3,229,999
	Total accrued expenses	$	10,066,969	$	8,501,819

CAPITAL_LEASE_OBLIGATIONS_Tabl

CAPITAL LEASE OBLIGATIONS (Tables)	12 Months Ended
	Dec. 31, 2013
CAPITAL LEASE OBLIGATIONS [Abstract]	'
Schedule of Capital Lease Obligations	'
		December 31,			December 31,
		2013			2012
	Total capital lease obligations	$	10,909,463		$	10,458,352
	Less: current portion	$	(3,636,488	)	$	(10,458,352	)
	Non-current portion	$	7,272,975		$	-

RESERVE_Tables

RESERVE (Tables)	12 Months Ended
	Dec. 31, 2013
RESERVE [Abstract]	'
Schedule of Reserve Funds	'
	The reserve funds were comprised of the following:
		December 31,		December 31,
		2013		2012
	Statutory surplus reserve fund	$	10,609,435	$	9,676,183
	Total	$	10,609,435	$	9,676,183

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
INCOME TAXES [Abstract]	'
Schedule of Effective Income Tax Rate Reconciliation	'
	The reconciliation of the effective income tax rate of the Joint Venture to the statutory income tax rate in the PRC for the years ended on December 31, 2013 and 2012 is as follows:
		December 31,			December 31,
		2013			2012
	US Statutory income tax rate		35	%		35	%
	Valuation allowance recognized with respect to the loss in the US company		-35	%		-35	%
	HK Statutory income tax rate		16.5	%		16.5	%
	Valuation allowance recognized with respect to the loss in those HK company		-16.5	%		-16.5	%
	China Statutory income tax rate		25	%		25	%
	China Statutory income exemption		-10	%		-10	%
	Tax refund		―			―
	Other items		1.29	%		-2.85	%
	Effective tax rate		16.29	%		12.15	%
		December 31,			December 31,
		2013			2012
	Computed income tax provision at the statutory rate	$	3,143,773		$	4,114,559
	Tax exemption		(1,257,509	)		(1,645,824	)
	Tax refund		―			―
	Deferred tax provision		(995,102	)		(26,494	)
	Current period permanent differences and other reconciling items		1,156,894			(437,116	)
	Total income taxes	$	2,048,056		$	2,005,125
Schedule of Income Tax Provision	'
	The provisions for income taxes for the years ended December 31, 2013 and 2012, respectively, are summarized as follows:
		2013			2012
	Current	$	3,043,158		$	2,031,619
	Deferred		(995,102	)		(26,494	)
	Total	$	2,048,056		$	2,005,125

NONCONTROLLING_INTEREST_IN_SUB1

NON-CONTROLLING INTEREST IN SUBSIDIARIES (Tables)	12 Months Ended
	Dec. 31, 2013
NON-CONTROLLING INTEREST IN SUBSIDIARIES [Abstract]	'
Schedule of Noncontrolling Interest	'
		2013		2012
	10% non-controlling interest in Ruian	$	1,036,948	$	1,445,323
	40% non-controlling interest in SIH	$	127,120		13,349
	Total	$	1,164,068		1,458,672

OPERATING_LEASES_WITH_RELATED_1

OPERATING LEASES WITH RELATED PARTIES (Tables)	12 Months Ended
	Dec. 31, 2013
OPERATING LEASES WITH RELATED PARTIES [Abstract]	'
Schedule of Future Minimum Rental Payments	'
	As of December 31, 2013, future minimum rental payments are as follows:
		2014		2015		2016		2017		Thereafter
	Operating Lease Commitments	$	1,628,777	$	1,628,777	$	1,628,777	$	1,628,777	$	1,670,511

WARRANTY_CLAIMS_Tables

WARRANTY CLAIMS (Tables)	12 Months Ended
	Dec. 31, 2013
WARRANTY CLAIMS [Abstract]	'
Schedule of Accrued Warranty Expenses	'
	The movement of accrued warranty expenses for fiscal year 2013 is as follows.
	Beginning balance at January 1, 2013	3,787,738
	Aggregate increase for new warranties issued during current period	2,163,950
	Aggregate reduction for payments made	(1,286,249	)
	Ending balance at December 31, 2013	4,665,439

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2013
SEGMENT INFORMATION [Abstract]	'
Schedule of Segment Information, by Segment	'
		Year Ended December 31,
		2013			2012
	NET SALES TO EXTERNAL CUSTOMERS
	Commercial vehicles brake systems	$	169,270,207		$	152,190,739
	Passenger vehicles brake systems		39,301,605			40,026,660
	Net sales	$	208,571,812		$	192,217,399
	INTERSEGMENT SALES
	Commercial vehicles brake systems	$	-		$	-
	Passenger vehicles brake systems		-			-
	Intersegment sales	$	-		$	-
	GROSS PROFIT
	Commercial vehicles brake systems	$	47,576,255		$	44,588,477
	Passenger vehicles brake systems		11,046,381			11,682,756
	Gross profit	$	58,622,636		$	56,271,233
	Other operating income		2,074,520			1,485,116
	Selling and distribution expenses		20,906,914			19,060,116
	General and administrative expenses		17,379,521			13,512,003
	Research and development expenses		7,550,010			7,849,101
	Income (loss) from operations		14,860,711			17,355,129
	Financial expenses		(2,569,775	)		(2,360,966	)
	Other income		524,370			1,561,956
	Non-operating expenses		(240,217	)		(267,384	)
	Income before income tax expense	$	12,575,089		$	16,268,735
	CAPITAL EXPENDITURE
	Commercial vehicles brake systems	$	3,958,531		$	1,997,049
	Passenger vehicles brake systems		919,102			525,231
	Total	$	4,877,633		$	2,522,280
	DEPRECIATION AND AMORTIZATION
	Commercial vehicles brake systems	$	5,833,603		$	5,863,284
	Passenger vehicles brake systems		1,354,461			1,542,063
	Total	$	7,188,064		$	7,405,347
		December 31,			December 31,
		2013			2012
	TOTAL ASSETS
	Commercial vehicles brake systems	$	205,310,702		$	192,842,721
	Passenger vehicles brake systems		47,669,582			50,718,264
	Total	$	252,980,284		$	243,560,985
		December 31,			December 31,
		2013			2012
	LONG LIVED ASSETS
	Commercial vehicles brake systems	$	50,413,024		$	51,313,977
	Passenger vehicles brake systems		11,705,029			13,495,743
	Total	$	62,118,053		$	64,809,720

Additional_InformationFinancia1

Additional Information-Financial Statement Schedule I (Tables)	12 Months Ended
	Dec. 31, 2013
Additional Information-Financial Statement Schedule I [Abstract]	'
Schedule of Condensed Balance Sheets	'
	Financial Information of Parent Company
	BALANCE SHEETS
		December 31,			December 31,
		2013			2012
	ASSETS
	Current Assets:
	Cash and cash equivalents	$	81,036		$	81,166
	Other current assets		6,161			6,161
	Total Current Assets		87,197			87,327
	Investments in subsidiaries		161,438,242			152,105,717
	TOTAL ASSETS	$	161,525,439		$	152,193,044
	LIABILITIES AND SHAREHOLDERS' EQUITY
	Current Liabilities:
	Other current liability		2,921,488			2,921,488
	Total Current Liabilities		2,921,488			2,921,488
	Total Liabilities		2,921,488			2,921,488
	Shareholders' Equity:
	Preferred stock - no par value; 1,000,000 authorized; none issued and outstanding as of December 31, 2013 and December 31, 2012		-			-
	Common stock - $0.002 par value; 50,000,000 authorized, 19,304,921 and 19,304,921 issued and outstanding as of December 31, 2013 and December 31, 2012		38,609			38,609
	Additional paid-in capital		42,199,014			42,199,014
	Retained earnings		116,366,328			107,033,933
	Total shareholders' equity		158,603,951			149,271,556
	TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$	161,525,439		$	152,193,044
Schedule of Condensed Statements of Income	'
	Financial Information of Parent Company
	STATEMENTS OF INCOME
		For Years Ended Dec 31,
		2013			2012
	Investment income	$	9,332,525		$	13,007,907
	Financial expenses		130			109
	Net income attributable to shareholders	$	9,332,395		$	13,007,798
	Weighted average common share - Basic		19,304,921			19,304,921
	Weighted average common share - Diluted		19,304,921			19,304,921
	EPS - Basic	$	0.48		$	0.67
	EPS - Diluted	$	0.48		$	0.67
Schedule of Condensed Statements of Cash Flows	'
	Financial Information of Parent Company
	STATEMENTS OF CASH FLOWS
		For Years Ended Dec 31,
		2013			2012
	Cash flow from operating activities:
	Net income	$	9,332,395		$	13,007,798
	Adjustments to reconcile net income to net cash provided by operating activities :
	Equity investment		(9,332,525	)		(13,007,907	)
	Other current assets		-			(1,500	)
	Other current  liabilities		-			1,500
	Net cash flows used in operating activities	$	(130	)	$	(109	)
	Net change in cash and cash equivalents	$	(130	)	$	(109	)
	Cash and cash equivalents, beginning of period		81,166			81,275
	Cash and cash equivalents, end of period	$	81,036		$	81,166
Schedule of Condensed Consolidated Statement of Changes in Stockholders' Equity	'
	Financial Information of Parent Company
	STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY
	For Years Ended December 31, 2013 and 2012
								Additional		Accumulated
		Number			Common			Paid-in		Earnings		Shareholders'
		of Share			Stock			Capital		(Deficit)		Equity
	Beginning Balance - January 1, 2013		19,304,921		$	38,609		$	42,199,014	$	107,033,933	$	149,271,556
	Net Income		-			-			-		9,332,395		9,332,395
	Ending Balance - December 31, 2013		19,304,921		$	38,609		$	42,199,014	$	116,366,328	$	158,603,951
								Additional		Accumulated
		Number			Common			Paid-in		Earnings		Shareholders'
		of Share			Stock			Capital		(Deficit)		Equity
	Beginning Balance - January 1, 2012		19,304,921		$	38,609		$	42,199,014	$	94,026,135	$	136,263,758
	Net Income		-			-			-		13,007,798		13,007,798
	Ending Balance - December 31, 2012		19,304,921		$	38,609		$	42,199,014	$	107,033,933	$	149,271,556

DESCRIPTION_OF_BUSINESS_Detail

DESCRIPTION OF BUSINESS (Details)

0 Months Ended

12 Months Ended

1 Months Ended

Feb. 08, 2010

Dec. 31, 2013

Dec. 31, 2012

Aug. 31, 2010

Aug. 31, 2010

Aug. 31, 2010

Aug. 31, 2010

Aug. 31, 2010

Dec. 31, 2013

Mar. 09, 2010

Dec. 31, 2013

Dec. 31, 2013

Mar. 09, 2010

Feb. 08, 2010

Nov. 11, 2009

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

USD ($)

USD ($)

USD ($)

Asset acquisition agreement, Ruili Group [Member]

Asset acquisition agreement, Ruili Group [Member]

Asset acquisition agreement, Ruili Group [Member]

Asset acquisition agreement, Ruili Group [Member]

Asset acquisition agreement, Ruili Group [Member]

Ruili Group Co., Ltd., [Member]

Ruili Group Co., Ltd., [Member]

Ruili Group Co., Ltd., [Member]

SORL International Holding, Ltd. [Member]

SORL International Holding, Ltd. [Member]

SORL International Holding, Ltd. [Member]

SORL International Holding, Ltd. [Member]

SORL International Holding, Ltd. [Member]

MGR Hong Kong Limited [Member]

Taiwanese Investor [Member]

USD ($)

CNY

Machinery and Equipment [Member]

Inventory [Member]

Accounts Receivable [Member]

USD ($)

Chief Executive Officer [Member]

USD ($)

USD ($)

Chief Executive Officer [Member]

SIH Joint Venture [Member]

SIH Joint Venture [Member]

USD ($)

USD ($)

USD ($)

Description Of Business [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Ownership Percentage

'

'

'

'

'

'

'

'

90.00%

'

63.00%

60.00%

'

'

60.00%

50.00%

30.00%

10.00%

Common stock, price per share

$10

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock issued, shares

1,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds from Share Issuance

$9,400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Investment in subsidiaries

'

'

'

'

'

'

'

'

'

1,000,000

'

'

9,400,000

'

'

'

'

'

Noncontrolling interest in subsidiary

'

'

'

'

'

'

'

'

10.00%

'

'

40.00%

'

'

'

'

'

'

Purchase price of acquired entity

'

'

'

'

'

8,000,000

8,000,000

5,200,000

'

'

'

'

'

'

'

'

'

'

Purchase price of assets acquired

'

4,877,633

2,522,280

25,000,000

170,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Additional paid-in capital

'

42,199,014

42,199,014

'

'

'

'

'

'

'

'

'

'

43,400,000

'

'

'

'

Increased paid in capital

'

'

'

'

'

'

'

'

'

'

'

'

'

$53,800,000

'

'

'

'

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Short-term Debt [Line Items]	'	'
Research and development expenses	$7,550,010	$7,849,101
Shipping and handling costs	3,980,078	4,361,577
Advertising expense	270,145	294,902
Warranty costs	$2,163,950	$3,787,738
Lease agreement terms	'The lease term is equal to 75% of the estimated economic life of the leased property or more.	'
Bank Loans [Member]	'	'
Short-term Debt [Line Items]	'	'
Interest rate	4.30%	'
Land use rights [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Amortization period	'45 years	'
Revenue [Member] | Two Customers [Member]	'	'
Concentration Risk [Line Items]	'	'
Concentration risk percentage	5.00%	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Estimated Useful Lives of Property Plant and Equipment) (Details)	12 Months Ended
	Dec. 31, 2013
Buildings [Member] | Minimum [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'10 years
Buildings [Member] | Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'20 years
Machinery and equipment [Member] | Minimum [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'5 years
Machinery and equipment [Member] | Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'10 years
Electronic equipment [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'5 years
Motor vehicles [Member] | Minimum [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'5 years
Motor vehicles [Member] | Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'10 years

RELATED_PARTY_TRANSACTIONS_Sch

RELATED PARTY TRANSACTIONS (Schedule of Related Party Transactions) (Details)

12 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

USD ($)

USD ($)

Ruili Group Co., Ltd., [Member]

Ruili Group Co., Ltd., [Member]

Ruili Group Co., Ltd., [Member]

Ruili Group Co., Ltd., [Member]

MGR Hong Kong Limited [Member]

MGR Hong Kong Limited [Member]

Guangzhou Kormee Vehicle Brake Technology Development [Member]

Guangzhou Kormee Vehicle Brake Technology Development [Member]

Ruian Kormee [Member]

Ruian Kormee [Member]

USD ($)

USD ($)

Loan Guarantees [Member]

Loan Guarantees [Member]

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

CNY

Related Party Transaction [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Total Purchases

$7,695,172

$4,974,751

$3,868,875

$4,974,751

'

'

'

'

$2,066,084

'

$1,760,213

'

Total Sales

2,524,019

1,856,338

1,743,029

1,856,309

'

'

'

'

693,122

'

87,868

'

Total accounts payable to related parties

810,310

94,954

364,414

94,954

'

'

'

'

'

'

455,896

'

Total other payables to related parties

94,246

33,083

'

7,524

'

'

94,246

25,559

'

'

'

'

Guarantee amount

'

'

'

'

$17,182,404

108,000,000

'

'

'

'

'

'

ACCOUNTS_RECEIVABLE_Details

ACCOUNTS RECEIVABLE (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
ACCOUNTS RECEIVABLE [Abstract]	'	'
Beginning balance	$998,492	'
Add: Increase to allowance	2,814,923	106,037
Less: Accounts written off	'	'
Ending balance	3,813,415	998,492
Accounts receivable	61,725,799	63,152,001
Less: allowance for doubtful accounts	-3,813,415	-998,492
Accounts receivable balance, net	$57,912,384	$62,153,509

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
INVENTORIES [Abstract]	'	'
Raw Materials	$12,380,061	$9,116,931
Work in process	31,546,330	20,552,486
Finished Goods	32,466,337	27,106,408
Less: Write-down of inventories	-28,709	'
Total Inventory	$76,364,019	$56,775,825

PROPERTY_PLANT_AND_EQUIPMENT_D

PROPERTY, PLANT AND EQUIPMENT (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross	$89,380,289	$84,314,416
Less: accumulated depreciation	-44,175,888	-37,351,817
Property, plant and equipment, net	45,204,401	46,962,599
Depreciation	6,730,529	6,934,710
Machinery [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross	46,475,961	52,212,579
Molds [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross	1,388,218	1,384,781
Office equipments [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross	1,960,476	1,637,402
Vehicles [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross	2,248,280	2,025,702
Buildings [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross	8,910,501	8,888,441
Machinery held under capital lease [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross	$28,396,853	$18,165,511

LEASEHOLD_IMPROVEMENTS_Details

LEASEHOLD IMPROVEMENTS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
LEASEHOLD IMPROVEMENTS [Abstract]	'	'
Cost	$552,630	$550,702
Less: Accumulated amortization	-288,018	-214,988
Leasehold Improvements, net	$264,612	$335,714

LAND_USE_RIGHTS_Narrative_Deta

LAND USE RIGHTS (Narrative) (Details) (USD $)	12 Months Ended		1 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Sep. 27, 2007
			Ruili Group Co Ltd [Member]
Land Use Rights [Line Items]	'	'	'
Amortization expense, land use rights	$369,008	$368,577	'
Payment to acquire land use rights and building	'	'	20,000,000
Payment to acquire building	'	'	$6,700,000

LAND_USE_RIGHTS_Schedule_of_La

LAND USE RIGHTS (Schedule of Land Use Rights) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
LAND USE RIGHTS [Abstract]	'	'
Cost	$16,718,332	$16,676,941
Less: Accumulated amortization	-2,309,162	-1,934,894
Land use rights, net	$14,409,170	$14,742,047

INTANGIBLE_ASSETS_Narrative_De

INTANGIBLE ASSETS (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
INTANGIBLE ASSETS [Abstract]	'	'
Gross intangible assets	$176,302	$175,865
Less: accumulated amortization	126,031	108,976
Net intangible assets	50,271	66,889
Amortization expense	$16,763	$16,742

INTANGIBLE_ASSETS_Schedule_of_

INTANGIBLE ASSETS (Schedule of Future Estimated Amortization Expense) (Details) (USD $)	Dec. 31, 2013
INTANGIBLE ASSETS [Abstract]	'
2014	$13,608
2015	12,020
2016	12,020
2017	9,150
2018	3,473
Thereafter	'

PREPAYMENTS_Details

PREPAYMENTS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
PREPAYMENTS [Abstract]	'	'
Raw material suppliers	$3,046,585	$4,659,154
Equipment purchases	727,165	1,063,589
Total prepayments	$3,773,750	$5,722,743

DEFERRED_TAX_ASSETS_AND_DEFERR2

DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets - current	'	'
Allowance for doubtful accounts	$578,928	$156,673
Revenue (net off cost)	8,653	'
Unpaid accrued expenses	105,558	'
Warranty	699,816	568,161
Deferred tax assets	1,392,955	724,834
Valuation allowance	'	'
Net deferred tax assets - current	1,392,955	724,834
Deferred tax liabilities - current	'	'
Revenue (net off cost)	'	37,202
Deferred tax liabilities - current	'	37,202
Net deferred tax assets - current	1,392,955	687,632
Deferred tax liabilities - non-current	'	'
Land use right	'	291,995
Deferred tax liabilities - non-current	'	$291,995

SHORTTERM_BANK_LOANS_Schedule_

SHORT-TERM BANK LOANS (Schedule of Bank Loans) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
SHORT-TERM BANK LOANS [Abstract]	'	'
Secured	$4,526,863	$14,599,753

SHORTTERM_BANK_LOANS_Narrative

SHORT-TERM BANK LOANS (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Short-term Debt [Line Items]	'
Short-term loans, minimum interest rate	2.55%
Short-term loans, maximum interest rate	2.95%
Maturity date, minimum	1-Jan-14
Maturity date, maximum	19-May-14
Ruili Group Co., Ltd., [Member]	'
Short-term Debt [Line Items]	'
Corporate or personal guarantees	3,600,000
Ruili Group Co., Ltd. and related parties [Member]	'
Short-term Debt [Line Items]	'
Corporate or personal guarantees	900,000

ACCRUED_EXPENSES_Details

ACCRUED EXPENSES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
ACCRUED EXPENSES [Abstract]	'	'
Accrued payroll	$1,688,090	$1,484,082
Accrued warranty expenses	4,665,439	3,787,738
Other accrued expenses	3,713,440	3,229,999
Total accrued expenses	$10,066,969	$8,501,819

CAPITAL_LEASE_OBLIGATIONS_Sche

CAPITAL LEASE OBLIGATIONS (Schedule of Capital Lease Obligations) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
CAPITAL LEASE OBLIGATIONS [Abstract]	'	'
Total Capital Lease Obligations	$10,909,463	$10,458,352
Less: Current portion	-3,636,488	-10,458,352
Non-current portion	$7,272,975	'

CAPITAL_LEASE_OBLIGATIONS_Narr

CAPITAL LEASE OBLIGATIONS (Narrative) (Details)	12 Months Ended			0 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Sep. 13, 2011	Dec. 31, 2013	Dec. 31, 2013
	USD ($)	USD ($)	CNY	Capital Lease Obligations [Member]	Capital Lease Obligations [Member]	Capital Lease Obligations [Member]
					USD ($)	CNY
Debt Instrument [Line Items]	'	'	'	'	'	'
Lease term	'48 months	'	'	'60 months	'48 months	'48 months
Interest rate	'	'	'	7.95%	6.40%	6.40%
Lease collateral amount	'	'	'	'	$28,396,583	'
Capital lease oblication obtained	28,396,853	'	'	'	14,545,950	91,428,571
Security deposits on lease agreement	1,879,831	1,818,244	11,428,571	'	'	'
Capital lease, prepaid interest	'	'	'	'	1,703,212	10,705,357
Capital lease, frequency of payments	'	'	'	'	'monthly	'monthly
Capital lease, periodic payment amount	'	'	'	'	$303,041	1,904,761.90

RESERVE_Details

RESERVE (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
RESERVE [Abstract]	'	'
Statutory surplus reserve fund	$10,609,435	$9,676,183
Total	$10,609,435	$9,676,183

INCOME_TAXES_Narrative_Details

INCOME TAXES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
INCOME TAXES [Abstract]	'	'
China Statutory income tax rate	25.00%	25.00%

INCOME_TAXES_Schedule_of_Effec

INCOME TAXES (Schedule of Effective Tax Rate Reconciliation) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Tax [Line Items]	'	'
China Statutory income tax rate	25.00%	25.00%
China Statutory income exemption	-10.00%	-10.00%
Tax refund	'	'
Other items	1.29%	-2.85%
Effective tax rate	16.29%	12.15%
Computed income tax provision at the statutory rate	$3,143,773	$4,114,559
Tax exemption	-1,257,509	-1,645,824
Tax refund	'	'
Deferred tax provision	-995,102	-26,494
Current period permanent differences and other reconciling items	1,156,894	-437,116
Total income taxes	$2,048,056	$2,005,125
US [Member]	'	'
Income Tax [Line Items]	'	'
Foreign Statutory income tax rate	35.00%	35.00%
Valuation allowance recognized with respect to the loss in the company	-35.00%	-35.00%
Hong Kong [Member]	'	'
Income Tax [Line Items]	'	'
Foreign Statutory income tax rate	16.50%	16.50%
Valuation allowance recognized with respect to the loss in the company	-16.50%	-16.50%

INCOME_TAXES_Schedule_of_Provi

INCOME TAXES (Schedule of Provision for Income Taxes) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
INCOME TAXES [Abstract]	'	'
Current	$3,043,158	$2,031,619
Deferred income tax	-995,102	-26,494
Total	$2,048,056	$2,005,125

NONCONTROLLING_INTEREST_IN_SUB2

NON-CONTROLLING INTEREST IN SUBSIDIARIES (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Noncontrolling Interest [Line Items]	'	'
Net income attributable to noncontrolling interest in subsidiaries	$1,164,068	$1,458,672
Ruili Group Co., Ltd., [Member]	'	'
Noncontrolling Interest [Line Items]	'	'
Net income attributable to noncontrolling interest in subsidiaries	1,036,948	1,445,323
Noncontrolling interest in subsidiary	10.00%	'
SORL International Holding, Ltd. [Member]	'	'
Noncontrolling Interest [Line Items]	'	'
Net income attributable to noncontrolling interest in subsidiaries	$127,120	$13,349
Noncontrolling interest in subsidiary	40.00%	'

OPERATING_LEASES_WITH_RELATED_2

OPERATING LEASES WITH RELATED PARTIES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012
	USD ($)	USD ($)	Ruili Group Co., Ltd., [Member]	Ruili Group Co., Ltd., [Member]	Ruili Group Co., Ltd., [Member]	Ruili Group Co., Ltd., [Member]	Ruili Group Co., Ltd., [Member]	Ruili Group Co., Ltd., [Member]	Ruili Group Co., Ltd., [Member]
			Apartment Buildings [Member]	Apartment Buildings [Member]	Apartment Buildings [Member]	Manufacturing Plant [Member]	Manufacturing Plant [Member]	Manufacturing Plant [Member]	Manufacturing Plant [Member]
			USD ($)	CNY	First Lease Agreement [Member]	USD ($)	CNY	First Lease Agreement [Member]	Second Lease Agreement [Member]
						sqm
Operating Leased Assets [Line Items]	'	'	'	'	'	'	'	'	'
Number of apartments	'	'	2	2	'	'	'	'	'
Lease beginning date	'	'	1-Jan-13	1-Jan-13	1-Jan-13	1-Jan-13	1-Jan-13	1-Sep-09	1-Sep-09
Lease expiration date	'	'	31-Dec-22	31-Dec-22	31-Dec-16	31-Dec-17	31-Dec-17	31-May-17	31-Aug-20
Area of manufacturing plant	'	'	'	'	'	32,410	32,410	'	'
Lease expenses	$1,626,759	$1,209,767	$333,688	2,100,000	'	$1,293,040	8,137,680	'	'

OPERATING_LEASES_WITH_RELATED_3

OPERATING LEASES WITH RELATED PARTIES (Schedule of Future Minimum Rental Payments) (Details) (USD $)	Dec. 31, 2013
OPERATING LEASES WITH RELATED PARTIES [Abstract]	'
2014	$1,628,777
2015	1,628,777
2016	1,628,777
2017	1,628,777
Thereafter	$1,670,511

WARRANTY_CLAIMS_Details

WARRANTY CLAIMS (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
WARRANTY CLAIMS [Abstract]	'	'
Beginning balance at January 01, 2013	$3,787,738	'
Aggregate increase for new warranties issued during current period	2,163,950	3,787,738
Aggregate reduction for payments made	-1,286,249	'
Ending balance at December 31, 2013	$4,665,439	$3,787,738

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Segment Reporting Information [Line Items]	'	'
Sales	$208,571,812	$192,217,399
Gross profit	58,622,636	56,271,233
Other operating income	2,074,520	1,485,116
Selling and distribution expenses	20,906,914	19,060,116
General and administrative expenses	17,379,521	13,512,003
Research and development expenses	7,550,010	7,849,101
Income (loss) from Operations	14,860,711	17,335,129
Financial expenses	2,569,775	2,360,966
Other income	524,370	1,561,956
Non-operating expenses	-240,217	-267,384
Income before income tax expense	12,575,089	16,268,735
Capital expenditures	4,877,633	2,522,280
Depreciation and amortization	7,188,064	7,405,347
Totat assets	252,980,284	243,560,985
Long Lived Assets	62,118,053	64,809,720
INTERSEGMENT SALES [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Sales	'	'
Commercial Vehicles Brake Systems [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Sales	169,270,207	152,190,739
Gross profit	47,576,255	44,588,477
Capital expenditures	3,958,531	1,997,049
Depreciation and amortization	5,833,603	5,863,284
Totat assets	205,310,702	192,842,721
Long Lived Assets	50,413,024	51,313,977
Commercial Vehicles Brake Systems [Member] | INTERSEGMENT SALES [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Sales	'	'
Passenger Vehicles Brake Systems [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Sales	39,301,605	40,026,660
Gross profit	11,046,381	11,682,756
Capital expenditures	919,102	525,231
Depreciation and amortization	1,354,461	1,542,063
Totat assets	47,669,582	50,718,264
Long Lived Assets	11,705,029	13,495,743
Passenger Vehicles Brake Systems [Member] | INTERSEGMENT SALES [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Sales	'	'

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (Ruili Group Co., Ltd., [Member])	1 Months Ended
	Sep. 27, 2007	Dec. 31, 2013	Dec. 31, 2013
	USD ($)	Loan Guarantees [Member]	Loan Guarantees [Member]
		USD ($)	CNY
Commitments and Contingencies [Line Items]	'	'	'
Payment to acquire land use rights and building	$20,000,000	'	'
Guarantee amount	'	$17,182,404	108,000,000

Additional_InformationFinancia2

Additional Information-Financial Statement Schedule I (Schedule of Balance Sheets) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Current Assets	'	'	'
Cash and cash equivalents	$28,241,983	$41,253,353	$17,116,692
Other current assets	2,537,300	1,183,487	'
Total Current Assets	190,862,231	178,751,265	'
Total Assets	252,980,284	243,560,985	'
Current Liabilities	'	'	'
Other current liability	256,430	313,006	'
Total current liabilities	46,203,348	54,797,309	'
Total Liabilities	53,476,323	55,089,304	'
Stockholders' Equity	'	'	'
Preferred stock - no par value; 1,000,000 authorized; none issued and outstanding as of December 31, 2013 and December 31, 2012	'	'	'
Common stock - $0.002 par value; 50,000,000 authorized, 19,304,921 and 19,304,921 issued and outstanding as of December 31, 2013 and December 31, 2012	38,609	38,609	'
Additional paid-in capital	42,199,014	42,199,014	'
Total SORL Auto Parts, Inc. stockholders' equity	179,856,898	170,048,221	'
Total Liabilities and Stockholders' Equity	252,980,284	243,560,985	'
Parent Company [Member]	'	'	'
Current Assets	'	'	'
Cash and cash equivalents	81,036	81,166	81,275
Other current assets	6,161	6,161	'
Total Current Assets	87,197	87,327	'
Investment in subsidiaries	161,438,242	152,105,717	'
Total Assets	161,525,439	152,193,044	'
Current Liabilities	'	'	'
Other current liability	2,921,488	2,921,488	'
Total current liabilities	2,921,488	2,921,488	'
Total Liabilities	2,921,488	2,921,488	'
Stockholders' Equity	'	'	'
Preferred stock - no par value; 1,000,000 authorized; none issued and outstanding as of December 31, 2013 and December 31, 2012	'	'	'
Common stock - $0.002 par value; 50,000,000 authorized, 19,304,921 and 19,304,921 issued and outstanding as of December 31, 2013 and December 31, 2012	38,609	38,609	'
Additional paid-in capital	42,199,014	42,199,014	'
Retained earnings	116,366,328	107,033,933	'
Total SORL Auto Parts, Inc. stockholders' equity	158,603,951	149,271,556	136,263,758
Total Liabilities and Stockholders' Equity	$161,525,439	$152,193,044	'

Additional_InformationFinancia3

Additional Information-Financial Statement Schedule I (Schedule of Statements of Income) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Condensed Financial Statements, Captions [Line Items]	'	'
General and administrative expense	($17,379,521)	($13,512,003)
Financial expenses	-2,569,775	-2,360,966
Net income attributable to common stockholders	9,362,965	12,804,938
Weighted average common share - basic	19,304,921	19,304,921
Weighted average common share - diluted	19,304,921	19,304,921
EPS - basic	$0.49	$0.66
EPS - diluted	$0.49	$0.66
Parent Company [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Investment income	9,332,525	13,007,907
Financial expenses	-130	-109
Net income attributable to common stockholders	$9,332,395	$13,007,798
Weighted average common share - basic	19,304,921	19,304,921
Weighted average common share - diluted	19,304,921	19,304,921
EPS - basic	$0.48	$0.67
EPS - diluted	$0.48	$0.67

Additional_InformationFinancia4

Additional Information-Financial Statement Schedule I (Schedule of Statements of Cash Flows) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash Flows from Operating Activities	'	'
Net income	$9,362,965	$12,804,938
Adjustments to reconcile net income to net cash from operating activities:	'	'
Other currents assets	-2,779,274	3,238,663
Net Cash Flows Provided By Operating Activities	1,353,983	31,616,917
Cash Flows from Investing Activities	'	'
Net Cash Flows Used In Investing Activities	-4,797,162	-1,624,236
Cash Flows from Financing Activities	'	'
Net Cash flows Used In Financing Activities	-9,531,199	-5,862,944
Net change in cash and cash equivalents	-13,011,370	24,136,661
Cash and cash equivalents- beginning of the year	41,253,353	17,116,692
Cash and cash equivalents - End of the year	28,241,983	41,253,353
Parent Company [Member]	'	'
Cash Flows from Operating Activities	'	'
Net income	9,332,395	13,007,798
Adjustments to reconcile net income to net cash from operating activities:	'	'
Equity investment	-9,332,525	-13,007,907
Other currents assets	'	-1,500
Other current liabilities	'	1,500
Net Cash Flows Provided By Operating Activities	-130	-109
Cash Flows from Financing Activities	'	'
Net change in cash and cash equivalents	-130	-109
Cash and cash equivalents- beginning of the year	81,166	81,275
Cash and cash equivalents - End of the year	$81,036	$81,166

Additional_InformationFinancia5

Additional Information-Financial Statement Schedule I (Schedule of Stockholders' Equity) (Details) (USD $)

12 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Parent Company [Member]

Parent Company [Member]

Parent Company [Member]

Parent Company [Member]

Parent Company [Member]

Parent Company [Member]

Parent Company [Member]

Parent Company [Member]

Common Stock [Member]

Common Stock [Member]

Additional paid-in capital [Member]

Additional paid-in capital [Member]

Accumulated Earnings (Deficit) [Member]

Accumulated Earnings (Deficit) [Member]

Condensed Financial Statements, Captions [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Balance

$170,048,221

'

'

'

'

$149,271,556

$136,263,758

$38,609

$38,609

$42,199,014

$42,199,014

$107,033,933

$94,026,135

Balance, shares

19,304,921

'

19,304,291

19,304,921

19,304,921

'

'

19,304,921

19,304,921

'

'

'

'

Net income

9,362,965

12,804,938

'

'

'

9,332,395

13,007,798

'

'

'

'

9,332,395

13,007,798

Balance

$179,856,898

$170,048,221

'

'

'

$158,603,951

$149,271,556

$38,609

$38,609

$42,199,014

$42,199,014

$116,366,328

$107,033,933

Balance, shares

19,304,921

19,304,921

19,304,291

19,304,921

19,304,921

'

'

19,304,921

19,304,921

'

'

'

'