SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Feb. 28, 2022

Accounting Policies [Abstract]

Significant Accounting Policies - Fair values of financial assets of the Company

The fair values of financial assets of the Company were determined using the following categories at February 28, 2022 and February 28, 2021, respectively:

	Level 1		Level 2		Level 3		Total
Marketable Securities – February 28, 2022	$	5,716,338	$	151,652	$	—	$	5,867,990
Marketable Securities – February 28, 2021	$	4,261,927	$	301,543	$	—	$	4,563,470

Marketable Securities include certificates of deposit and US Treasury securities, totaling $5,867,990 and $4,563,470 that are considered to be highly liquid and easily tradeable as of February 28, 2022 and February 28, 2021, respectively. US Treasury securities are valued using inputs observable in active markets for identical securities and are therefore classified as Level 1 and certificates of deposit are classified as Level 2 within the Company’s fair value hierarchy. The Company’s marketable securities are considered to be trading securities as defined under ASC 320 “Investments – Debt and Equity Securities.”