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

Quarterly report pursuant to Section 13 or 15(d)

PLANT AND EQUIPMENT

PLANT AND EQUIPMENT

6 Months Ended

May 31, 2013

4.	PLANT AND EQUIPMENT

	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	20%	straight line over period of lease
Moulds	Straight line over 5 years

	May 31, 2013				November 30, 2012
			Accumulated				Accumulated
	Cost		Amortization		Cost		Amortization
	$		$		$		$

Computer equipment	37,573		29,916		37,573		28,565
Furniture and fixtures	18,027		13,144		18,027		12,282
Leasehold Improvements	23,721		8,510		8,252		8,252
Moulds	171,890		26,555		142,140		11,845
	251,211		78,125		205,992		60,944

Net carrying amount		$	173,086			$	145,048

Amortization expense		$	17,181			$	20,585
			(6months	)			(12months	)

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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