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Income Taxes (Tables)

12 Months Ended

Feb. 28, 2013

Income Tax Disclosure [Abstract]

Income tax reconciliation

		February 28, 2013				February 29, 2012
Expected federal income tax		$	47,155			$	486,150
State tax, net of federal			6,736				34,725
Permanent timing difference			19,409				28,319
State tax credits			(76,137	)			(251,196	)
Utilization of net operating loss carryforwards and
research and development tax credits			(71,569	)			(502,350	)
(Decrease) in valuation allowance			-				(86,167	)
Income tax (benefit)		$	(74,406	)		$	(290,519	)
Current federal and state income taxes		$	5,585			$	46,844
Recognition of deferred tax assets			(3,854	)			(86,167	)
State tax credits			(76,137	)			(251,196	)
Income tax (benefit)		$	(74,406	)		$	(290,519	)

Net deferred tax asset components

		February 28,				February 29,
		2013				2012
Inventory		$	129,000			$	126,000
Allowance for accounts receivable			8,000				10,000
Accrued expenses and other			111,000				91,000
Research tax credits			100,000				110,000
Deferred tax asset			348,000				337,000
Deferred tax liability			(258,000	)			(251,000	)
Net deferred tax asset		$	90,000			$	86,000

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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