Byrna Technologies Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

PLANT AND EQUIPMENT, NET

PLANT AND EQUIPMENT, NET

12 Months Ended

Nov. 30, 2011

9.	PLANT AND EQUIPMENT

	Plant and equipment are recorded at cost less accumulated depreciation.

	Nov 30, 2011		Nov 30, 2010
		Accumulated		Accumulated
	Cost	Amortization	Cost	Amortization
	$	$	$	$
Computer equipment	35,211	24,873	35,211	20,442
Furniture and fixtures	15,310	10,985	15,310	9,131
Leasehold Improvements	8,252	4,501	8,252	-
	58,773	40,359	58,773	29,573

	Net carrying amount	$	18,414		$	29,200
	Amortization expense	$	10,786		$	8,976

- 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.

+ References + Details