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5. INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($) | Feb. 28, 2019 | Feb. 28, 2018
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Deferred tax assets: |  |
Allowance for doubtful accounts | $ 72,500 | $ 149,600
Inventory overhead capitalization | 87,600 | 69,800
Inventory valuation allowance | 13,100 | 47,200
Inventory valuation allowance – noncurrent | 88,900 | 70,700
Allowance for sales returns | 27,500 | 26,000
Capital loss carryforward | 116,200 | 111,900
Accruals | 252,900 | 141,700
Deferred tax assets | 658,700 | 616,900
Less valuation allowance | (116,200) | (111,900)
Total deferred tax assets | 542,500 | 505,000
Deferred tax liabilities: |  |
Property, plant and equipment | (1,415,100) | (641,900)
Total deferred tax liabilities | (1,415,100) | (641,900)
Net deferred income tax liabilities | $ (872,600) | $ (136,900)

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