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SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Feb. 28, 2022

SIGNIFICANT ACCOUNTING POLICIES

Property, Plant and Equipment

​

​	​	​
Building		35-64 years
Computer, network equipment and software		3 years
Vehicles		4-5 years
Office equipment and furniture		3-5 years
Leasehold improvement		Shorter of the lease term or estimated useful lives

Schedule of Acquired Finite-Lived Intangible Assets by Major Class

​

​	​	​
Trade name and domain names		1‑10 years
Copyrights and teaching materials		3‑10 years
User base and customer relationships		3‑7 years
Technology		4‑6 years
Partnership agreements and school cooperation agreements		4‑6 years
Licenses		2‑9 years
Others		1‑7 years

Disaggregation of Revenue

​

​	​	​	​	​	​	​	​	​	​
​	​	For the year ended		​	For the year ended		​	For the year ended
​	​	February 29,		​	February 28,		​	February 28,
​		2020			2021			2022
Disaggregation of net revenues		​			​			​
-Small class learning services, personalized premium services and others	​	$	2,655,323	​	$	3,221,161	​	$	3,054,731
-Online education services through www.xueersi.com	​		617,985	​		1,274,594	​		1,336,176
​	​	​	​	​	​	​	​	​	​
Total	​	$	3,273,308	​	$	4,495,755	​	$	4,390,907

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Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

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-Publisher FASB
-Name Accounting Standards Codification
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