7. RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended
May 31, 2017	May 31, 2016
Related Party Transactions Details Narrative
Payments to Irrevocable Trust for consulting services in which Cari Beck is a trustee as well as the daughter of the Company's President	$ 0	$ 12,500
Raw materials purchased		$ 7,740
Percentage of purchases facilitated with third party vendor	13.00%	38.00%
Tooling from vendor		$ 3,500
Direct commissions paid to related party consultant	$ 14,000	900
Receivables due from CEO	0	17,000
Receivables due from employees	$ 27,050	$ 28,000

- Definition

The capitalized costs incurred during the period (excluded from amortization) to operate and maintain wells and related equipment and facilities, including depreciation and applicable operating costs of support equipment and facilities and other costs of operating and maintaining those wells and related equipment and facilities. They become part of the cost of oil and gas produced. Examples of production costs (sometimes called lifting costs) are: costs of labor to operate the wells and related equipment and facilities; repairs and maintenance; materials, supplies, and fuel consumed and supplies utilized in operating the wells and related equipment and facilities; property taxes and insurance applicable to proved properties and wells and related equipment and facilities; severance taxes; some support equipment or facilities may serve two or more oil and gas producing activities and may also serve transportation, refining, and marketing activities. To the extent that the support equipment and facilities are used in oil and gas producing activities, their depreciation and applicable operating costs become exploration, development or production costs, as appropriate. Depreciation, depletion, and amortization of capitalized acquisition, exploration, and development costs are not production costs but also become part of the cost of oil and gas produced along with production (lifting) costs identified above.

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