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REVENUE, DEFERRED REVENUE AND ACCOUNTS RECEIVABLE | 12 Months Ended
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Nov. 30, 2019
Revenue, Deferred Revenue And Accounts Receivable [Abstract] |
REVENUE, DEFERRED REVENUE AND ACCOUNTS RECEIVABLE [Text Block] | 5. REVENUE, DEFERRED REVENUE AND ACCOUNTS RECEIVABLE The Company generates revenue primarily from sales of finished products. Revenue is recognized upon the transfer of control of products to the Company's customers in an amount that reflects the consideration to which it expects to be entitled in exchange for those products or services. Product Sales The Company generates revenue through the wholesale distribution of its products and accessories to dealers/distributors, large end-users (security companies and law enforcement agencies) and through an e-commerce portal to consumers. Revenue is recognized upon transfer of control of goods to the customer, which generally occurs when title to goods is passed and risk of loss transfers to the customer. Depending on the contract terms, transfer of control is upon shipment of goods to or upon the customer's pick-up of the goods. Payment terms are generally 30-60 days for established customers, whereas new customers have prepaid terms for their first order. The amount of revenue recognized is net of returns and discounts that the Company offers to its customers. The Company's returns have been immaterial and the Company will recognize an estimated reserve, when material, based on its analysis of historical experience and an evaluation of current market conditions. The Company excludes from revenue taxes collected from customers and remitted to government authorities related to sales of the Company's products. Shipping and handling costs that occur after control of goods has been transferred to the customer and that are not billed to the customer are accounted for as fulfillment costs. Deferred Revenue Changes in deferred revenue which relate to unfulfilled e-commerce orders for the year ended November 30, 2019 are summarized below. The associated performance obligations were satisfied during fiscal 2020.
|  | Deferred Revenue |
Balance, November 30, 2018 | $ | — |
Net additions to deferred revenue |  | 10,842 |
Balance, November 30, 2019 | $ | 10,842 |
See Note 3 for further discussion of the adoption of the new revenue standard. Accounts Receivable The following table presents the Company's accounts receivable:
|  | November 30, |
|  | 2019 |  |  | 2018 |
Accounts receivable | $ | 438,255 |  | $ | 18,914 |
Accounts receivable at November 30, 2019 primarily relates to sales of the new Byrna® HD to several large distributors. Revenue Disaggregation The following table presents disaggregation of the Company's revenue by product type and distribution channel:
|  | Years Ended November 30, |
Product type |  | 2019 |  |  | 2018 |
Byrna® HD | $ | 850,404 |  | $ | — |
Law Enforcement |  | 74,015 |  |  | 250,227 |
Total | $ | 924,419 |  | $ | 250,227 |
|  | Years Ended November 30, |
Distribution channel |  | 2019 |  |  | 2018 |
Wholesale (dealer/distributors and large end-users) | $ | 602,838 |  | $ | 250,227 |
E-commerce |  | 321,581 |  |  | — |
Total | $ | 924,419 |  | $ | 250,227 |

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