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5. INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)
Feb. 28, 2019
Feb. 28, 2018
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)