XML 40 R37.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Income Taxes (Tables) | 12 Months Ended
--- | ---
Jan. 31, 2014
Income Tax Disclosure [Abstract] |
Components of deferred tax assets | Deferred tax assets (liabilities) consist of the following at January 31:
|  | 2014 |  | 2013 |
NOL carry forward |  | $ | 3,575,748 |  | $ | 3,967,114 |
Stock options – exercisable |  |  | 1,164,135 |  |  | 741,971 |
Contribution carryforward |  |  | 6,018 |  |  | 8,740 |
Warrant liability |  |  |  |  |  | - |
State income taxes |  |  | 272 |  |  | 544 |
Accrual to cash |  |  | (179,000) |  |  | (243,300) |
State income taxes, deferred |  |  | (403,535) |  |  | (310,478) |
Net deferred tax asset |  |  | 4,163,638 |  |  | 4,164,591 |
Valuation allowance |  |  | (4,163,638) |  |  | (4,164,591) |
|  | $ | - |  | $ | - |
Provision for income taxes | The provision for income taxes differs from the amount computed by applying the federal income tax rate as follows for the year ended January 31:
|  | 2014 |  |  | 2013 |
Tax computed at the statutory rate (34%) |  |  | 0.34 | % |  |  | 0.34 | %
Stock options |  |  | (0.18) | % |  |  | (0.06) | %
Accrual to cash |  |  | - | % |  |  | - | %
Warrant liability |  |  | - | % |  |  | - | %
Impairment Loss |  |  | - | % |  |  | - | %
Non-cash stock compensation |  |  | - | % |  |  | - | %
Change in valuation |  |  | (0.16) | % |  |  | (0.28) | %
|  |  | - | % |  |  | - | %

X
- Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration