CLS Holdings USA, Inc. General form of registration statement for all companies including face-amount certificate companies

PROPERTY, PLANT AND EQUIPMENT (Tables)

6 Months Ended

12 Months Ended

Nov. 30, 2018

May 31, 2018

Property, plant and equipment consisted of the following at November 30, 2018 and May 31, 2018.

	November 30,			May 31,
	2018			2018
Office equipment		135,138			2,674
Furniture and fixtures		30,895			-
Leasehold improvements	$	802,204		$	-
Less: accumulated depreciation		(76,167	)		(2,674	)
Property, plant, and equipment, net	$	892,070		$	-

Property, plant and equipment consisted of the following at May 31, 2018 and 2017.

	May 31,			May 31,
	2018			2017
Computer equipment	$	2,674		$	2,674
Property and equipment, gross		2,674			2,674
Less: accumulated depreciation		(2,674	)		(1,784	)
Property and equipment, net	$	-		$	890