KORU Medical Systems Annual report pursuant to Section 13 and 15(d)

PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Feb. 28, 2015

	February 28, 2015		February 28, 2014		Estimated Useful Lives

Land	$	54,030	$	54,030
Building		171,094		171,094		20 years
Furniture, office equipment, and leasehold improvements		887,959		967,483		3-10 years
Manufacturing equipment and tooling		963,843		1,473,827		3-12 years
		2,076,926		2,666,434

Less: accumulated depreciation		915,494		1,827,375
Property and equipment, net	$	1,161,432	$	839,059