EQUIPMENT

3 Months Ended

May 31, 2016

Property, Plant and Equipment [Abstract]

EQUIPMENT

Equipment consists of the following:

	Estimated  Useful Lives	May 31,  2016			February 29,  2016
Research equipment	7 years	$	590,373		$	590,373
Computer equipment	5 years		76,075			76,075
			666,448			666,448
Accumulated depreciation and amortization			(193,162	)		(169,396	)
Equipment, net		$	473,286		$	497,052

Depreciation and amortization expense was $23,766 and $24,845 for the three months ended May 31, 2016 and 2015, respectively. Depreciation of equipment utilized in research and development activities is included in research and development expenses and amounted to $20,126 and $21,160 for the three months ended May 31, 2016 and 2015, respectively. All other depreciation is included in general and administrative expense and amounted to $3,640 and $3,685 for the three months ended May 31, 2016 and 2015, respectively.