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

9 Months Ended

Aug. 31, 2012

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

		August 31, 2012					November 30, 2011
				Accumulated				Accumulated
		Cost		Amortization			Cost	Amortization
		$		$			$	$

Computer equipment		37,573		27,613			35,211	24,873
Furniture and fixtures		18,027		11,958			15,310	10,985
Leasehold Improvements		8,252		7,877			8,252	4,501
Moulds		142,140		4,738			-	-
		205,992		52,186			58,773	40,359

Net carrying amount			$	153,806		$	18,414

Amortization expense	$	11,827		(9 months	)	$	10,786	(12 months	)

- 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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