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

Annual report pursuant to Section 13 and 15(d)

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT

12 Months Ended

Nov. 30, 2013

9.	PLANT AND EQUIPMENT

	Plant and equipment are recorded at cost less accumulated depreciation.

		November 30, 2013		November 30, 2012
			Accumulated			Accumulated
		Cost	Depreciation	Cost		Depreciation
		$	$	$		$
Computer equipment		37,573	31,267	37,573		28,565
Furniture and fixtures		18,027	14,006	18,027		12,282
Leasehold Improvements		23,721	10,057	8,252		8,252
Moulds		171,890		142,140
			43,744			11,845
		251,211	99,074	205,992		60,944

Net carrying amount	$		152,137		$	145,048
Depreciation expense	$		38,130		$	20,585

- 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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