| 14. Research And Development Expenses |
14. Research and Development Expenses Research and development expenses for the three-month periods ended August 31, 2022 and 2021 were as follows: | | August 31, 2022 | | | August 31, 2021 | | Machinery and equipment expenditures | | $ | 1,183,652 | | | $ | 2,485,232 | | Employee compensation | | | 2,067,725 | | | | 1,492,688 | | External engineering | | | 610,839 | | | | 551,381 | | Plant and laboratory operating expenses | | | 583,615 | | | | 707,043 | | Tax credits | | | (838,665 | ) | | | (110,741 | ) | Other | | | 143,989 | | | | 159,194 | | | | $ | 3,751,155 | | | $ | 5,284,797 | |
Research and development expenses for the six-month periods ended August 31, 2022 and 2021 were as follows: | | August 31, 2022 | | | August 31, 2021 | | Machinery and equipment expenditures | | $ | 3,073,309 | | | $ | 5,108,125 | | Employee compensation | | | 4,355,066 | | | | 3,578,816 | | External engineering | | | 2,206,454 | | | | 3,454,829 | | Plant and laboratory operating expenses | | | 1,449,693 | | | | 1,398,510 | | Tax credits | | | (907,622 | ) | | | (152,391 | ) | Other | | | 374,739 | | | | 534,743 | | | | $ | 10,551,639 | | | $ | 13,922,632 | |
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