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Accrued Expenses and Warranty Obligations
12 Months Ended
Feb. 28, 2021
Accrued Expenses and Warranty Obligations
Note 5. Accrued Expenses and Warranty Obligations
The following provides a reconciliation of changes in the Company’s warranty reserve for fiscal years 2021 and 2020. The Company provides no other guarantees.
 
   
2021
   2020 
Balance at beginning of year
  
 
51
 
   37 
Change in provision based on current year sales activity
  
 
8
 
   63 
Warranty costs incurred
  
 
(18
   (49
  
 
 
   
 
 
 
Balance at end of year
  
 
41
 
   51 
  
 
 
   
 
 
 
Accrued liabilities consisted of the following (in thousands):
 
   
February 28,
2021
   February 29,
2020
 
Accrued compensation and benefits
  
$
298
 
  $238 
Accrued commissions
  
 
303
 
   2 
Accrued property taxes
  
 
8
 
   56 
Accrued warranty
  
 
41
 
   51 
Accrued other
  
 
78
 
   152 
  
 
 
   
 
 
 
  
$
728
 
  $499