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Note 7 - Assets Held for Lease | 12 Months Ended
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Nov. 30, 2023
Notes to Financial Statements |
Disclosure of Assets Available for Sale, Not Part of Discontinued Operations [Text Block] |
(7) | Assets Held for Lease
Major components of assets held for lease are:
|  | November 30, 2023 |  |  | November 30, 2022 |
Modular Buildings |  | $ | 145,494 |  |  | $ | 400,325 |
Total assets held for lease |  | $ | 145,494 |  |  | $ | 400,325 |
The Company’s Modular Buildings segment enters into leasing arrangements with customers from time-to-time. The Company had four buildings in assets held for lease for the year ending November 30, 2023 and five buildings for the year ended November 30, 2022. One modular building held for lease was sold in fiscal 2023 for $278,915 compared to two modular buildings sold in fiscal 2022 for $383,904. The Company recognized a gain on the sale of assets held for lease of approximately of $114,156 in fiscal 2023 compared to a gain $150,069 in fiscal 2022. Rents recognized in sales were related to the leasing of modular buildings as a part of the normal course of business operations of the Modular Buildings segment. There were $111,669 of rents recognized from assets held for lease included in sales on the Consolidated Statements of Operations during the 2023 fiscal year compared to $61,534 in the 2022 fiscal year. The future minimum lease receipts from assets held for lease on November 30, 2023 are as follows:
Year Ending November 30, |  | Amount |
2024 |  | $ | 159,010 |
2025 |  |  | 59,500 |
Total |  | $ | 218,510 |

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