CASH, CASH EQUIVALENTS AND INVESTMENTS (Tables)

12 Months Ended

Feb. 28, 2023

Cash and Cash Equivalents [Abstract]

Schedule of Cash and Marketable Securities

The following tables summarize our financial instrument assets (in thousands):

	As of February 28, 2023
								Balance Sheet Classification of Fair Value
			Unrealized					Cash and
			Gains			Fair		Cash		Other
	Cost		(Losses)			Value		Equivalents		Assets
Cash	$	41,903	$	-		$	41,903	$	41,903	$	-
Level 1:
Money market funds		25		-			25		25		-
Mutual funds (1)		341		(3	)		338		-		338
Total	$	42,269	$	(3	)	$	42,266	$	41,928	$	338

	As of February 28, 2022
							Balance Sheet Classification of Fair Value
			Unrealized				Cash and
			Gains		Fair		Cash		Other
	Cost		(Losses)		Value		Equivalents		Assets
Cash	$	28,394	$	-	$	28,394	$	28,394	$	-
Level 1:
Money market funds		7,327		-		7,327		7,327		-
Mutual funds (1)		851		107		958		-		958
Level 2:
Repurchase agreements		43,500		-		43,500		43,500		-
Total	$	80,072	$	107	$	80,179	$	79,221	$	958

(1)Amounts represent various equities, bonds and money market mutual funds held in a “Rabbi Trust” and are restricted for payment obligations to non-qualified deferred compensation plan participants. In addition to the mutual funds above, our “Rabbi Trust” also included Corporate-Owned Life Insurance (COLI) starting in Fiscal 2020. As of February 28, 2023, the cash surrender value of COLI was $5.7 million. See Note 9 for discussion of the deferred compensation plan.