INCOME TAXES (Details) - USD ($)	12 Months Ended
Feb. 28, 2022	Feb. 28, 2021
INCOME TAXES
Income tax benefit computed at the statutory rate	$ 343,000	$ 342,000
Non-deductible expenses	(318,000)	(302,000)
Change in valuation allowance	(25,000)	(40,000)
Provision for income tax	$ 0	$ 0

Amount of current and deferred federal tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, current and deferred national tax expense (benefit) for non-US (United States of America) jurisdiction.

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Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible expenses.

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Amount of increase (decrease) in the valuation allowance for a specified deferred tax asset.

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