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INCOME TAXES - Income Tax Expenses and Deferred Tax Assets (Details) - USD ($)
3 Months Ended 6 Months Ended
Aug. 31, 2023
Aug. 31, 2022
Aug. 31, 2023
Aug. 31, 2022
Income Taxes        
U.S. federal income tax rate (as a percent) 21.00% 21.00% 21.00% 21.00%
Actual income tax benefit        
Expected expense (benefit) $ (52,942) $ (45,343) $ (113,297) $ (94,008)
Taxed directly to Dr. Burzynski 52,942 45,343 113,297 94,008
Nondeductible expenses and other adjustments (13,869) (5,259) (1,943) 3,117
Change in valuation allowance 13,869 5,259 1,943 (3,117)
Provision for income tax 0 $ 0 0 $ 0
Deferred tax assets:        
Valuation allowance 159,895   159,895  
Net deferred tax asset $ 0   0  
Historical earnings     $ 0  
IRS        
Income Taxes        
Period after filing income tax returns subject to examination     3 years