PROPERTY, PLANT AND EQUIPMENT

12 Months Ended

Feb. 28, 2021

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT

As of February 28, 2021, and February 29, 2020, property, plant, and equipment consist of the following:

	February 28, 2021	February 29, 2020
Leasehold Improvements	$287,000	$287,000
Motor Vehicles	70,000	70,000
Computer Equipment	27,000	27,000
Machinery and Equipment	4,011,000	3,910,000
Subtotal	4,395,000	4,294,000
Less: Accumulated Depreciation and Amortization	(4,114,000)	(3,889,000)
Net Property, Plant and Equipment	$281,000	$405,000

Depreciation and amortization expense was $225,000 and $220,000 for the fiscal years ended February 28, 2021 and February 29, 2020, respectively, and is included in cost of sales in the accompanying statements of operations.