Byrna Technologies Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

PLANT AND EQUIPMENT, NET

PLANT AND EQUIPMENT, NET

3 Months Ended

Aug. 31, 2011

4. PLANT AND EQUIPMENT, NET

Plant and equipment are recorded at cost less accumulated depreciation. Depreciation is provided commencing in the month following acquisition using the following annual rate and method:

Computer equipment	30%	declining balance method
Furniture and fixtures	30%	declining balance method
Leasehold Improvements		straight line over period of lease

	August 31, 2011			November 30, 2010
			Accumulated			Accumulated
	Cost		Amortization	Cost		Amortization
	$		$	$		$

Computer equipment	35,211		23,765	35,211		20,442
Furniture and fixtures	15,310		10,521	15,310		9,131
Leasehold improvements	8,252		3,376	8,252		-
	58,773		37,662	58,773		29,573

Net carrying amount		$	21,111		$	29,200

- Definition

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

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