SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Research and Development Costs, Policy (Policies) |
12 Months Ended |
|---|---|
May 31, 2026 | |
| Policies | |
| Research and Development Costs, Policy | Research and development costs The Company expenses all in-house research and development costs in the period they were incurred. Acquired research and development costs are capitalized to the extent that the sum of the undiscounted cash flows expected to result from the asset can be reasonably estimated or may be verified by an appraisal in certain instances. In all other instances, the costs are expensed in the period in which they were incurred. Acquired research and development costs for a particular research and development project that have no future economic value are expensed as research and development costs at the time the costs are incurred. |