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v3.19.1

Property, Plant and Equipment, Net | 12 Months Ended
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Feb. 28, 2019
Property, Plant and Equipment [Abstract] |
Note 3. Property, Plant and Equipment, Net |
|  | As at February 28, 2019
|  | Cost |  | Accumulated depreciation |  | Net book value
Building |  | $ | 1,882,665 |  |  | $ | (68,596 | ) |  | $ | 1,814,069 |
Land |  |  | 232,699 |  |  |  | — |  |  |  | 232,699 |
Building Improvements |  |  | 383,985 |  |  |  | (119,889 | ) |  |  | 264,096 |
Machinery and equipment |  |  | 3,834,338 |  |  |  | (841,236 | ) |  |  | 2,993,102 |
Office equipment and furniture |  |  | 117,088 |  |  |  | (49,791 | ) |  |  | 67,297 |
Outstanding, end of period |  | $ | 6,450,775 |  |  | $ | (1,079,512 | ) |  | $ | 5,371,263 |
|  | As at February 28, 2018
|  | Cost |  | Accumulated depreciation |  | Net book value
Building |  | $ | 1,935,423 |  |  | $ | (6,009 | ) |  | $ | 1,929,414 |
Land |  |  | 239,239 |  |  |  | — |  |  |  | 239,239 |
Building Improvements |  |  | 377,253 |  |  |  | (225,298 | ) |  |  | 151,955 |
Machinery and equipment |  |  | 2,189,195 |  |  |  | (536,222 | ) |  |  | 1,652,973 |
Office equipment and furniture |  |  | 101,756 |  |  |  | (38,434 | ) |  |  | 63,322 |
Outstanding, end of period |  | $ | 4,842,866 |  |  | $ | (805,963 | ) |  | $ | 4,036,903 |
Depreciation expense is recorded as an operating expense in the consolidated statements of operations and comprehensive loss and amounted to $443,146 for the year ended February 28, 2019 (2018 - $303,597; 2017 - $333,866). In conjunction with the purchase of the building during the year ended February 28, 2017 in which the Company previously was a tenant, the Company performed a review of the useful lives of its property, plant and equipment. Building improvements, previously classified as leasehold improvements, have had their useful lives adjusted to 5 years from 3 years. During the year ended February 28, 2018, the Company recorded an adjustment of $8,000 to reflect the deceleration of the depreciation.

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- References No definition available. + Details
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- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 + Details
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