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INCOME TAXES (Details 3) - USD ($) | May 31, 2022 | May 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Net operating losses | $ 14,912,000 | $ 15,584,000
Lease liability | 218,000 | 372,000
Credit carryforwards | 5,535,000 | 5,298,000
Inventory reserves | 934,000 | 1,006,000
Reserves and accruals | 1,360,000 | 890,000
Other | 220,000 | 450,000
Gross deferred tax assets | 23,179,000 | 23,600,000
Deferred tax liabilities: |  |
Operating lease right-of-use assets | (199,000) | (342,000)
Less: Valuation allowance | (22,980,000) | (23,258,000)
Net deferred tax assets (liabilities) | $ 0 | $ 0

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