INTANGIBLE ASSETS (Tables)

9 Months Ended

Feb. 28, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets - Schedule of Finite-Lived Intangible Assets

The following tables present the major components of finite-intangible assets which are subject to amortization as of February 28, 2022 and May 31, 2021:

As of February 28, 2022	Useful Life (Years)		Gross Carrying Value		Accumulated Amortization			Net Carrying Value
Finite-lived intangible assets subject to amortization:
Measurement Segment
Patented technology		15	$	1,663,538	$	(1,554,372	)	$	109,166
Measurement Segment finite-lived assets				1,663,538		(1,554,372	)		109,166
Ice Cream Segment
Proprietary recipes		10		146,739		(24,900	)		121,839
Company website		3		25,445		(14,362	)		11,083
Ice Cream Segment finite-lived intangible assets				172,184		(39,262	)		132,922
Total finite-lived intangible assets			$	1,835,722	$	(1,593,634	)	$	242,088

As of May 31, 2021	Useful Life (Years)		Gross Carrying Value		Accumulated Amortization			Net Carrying Value
Finite-lived intangible assets subject to amortization:
Measurement Segment
Patented technology		15	$	1,663,538	$	(1,475,935	)	$	187,603
Measurement Segment finite-lived assets				1,663,538		(1,475,935	)		187,603
Ice Cream Segment
Proprietary recipes		10		146,739		(13,934	)		132,805
Company website		3		25,445		(8,128	)		17,317
Ice Cream Segment finite-lived intangible assets				172,184		(22,062	)		150,122
Total finite-lived intangible assets			$	1,835,722	$	(1,497,997	)	$	337,725

Intangible Assets - Schedule of Finite-Lived Intangible Assets Future Amortization Expense

Estimated amortization expense remaining for each of the following years is as follows:

Year Ending May 31,
2022	$	36,462
2023		101,370
2024		15,313
2025		14,621
2026		14,621
Thereafter		59,701
Total expected amortization expense	$	242,088