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LONG-TERM DEBT AND SUBSEQUENT EVENT (Details 2) (USD $)	Jan. 31, 2014	Jan. 31, 2013
Debt Instrument [Line Items]
Inventory	$ 0	$ 85,170
Other current asset	0	10,024
Property and equipment	0	717,988
Total assets of discontinued operations	0	813,182
Liabilities of discontinued operations:
Accounts payable	0	2,759
Other liabilities	0	22,282
Total liabilities of discontinued operations	0	25,041
Net assets of discontinued operations	$ 0	$ 788,141

X

- Definition

For the disposal group, the aggregate value (measured at the lower of net carrying value or fair value less cost of disposal) for assets of a disposal group, including a component of the entity (discontinued operation), to be sold or that has been disposed of through sale, as of the financial statement date.

+ References

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- Definition

The aggregate value (measured at the lower of net carrying value or fair value less cost of disposal) for assets of a disposal group, including a component of the entity (discontinued operation), to be sold or that has been disposed of through sale, as of the financial statement date.

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-Publisher FASB

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-Section 45

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For the disposal group, including a component of the entity (discontinued operation), carrying value of obligations incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.

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For the disposal group, including a component of the entity (discontinued operation), carrying amount of inventories (net of all valuation allowances and write-downs).

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For the disposal group, including a component of the entity (discontinued operation), carrying amount of assets not otherwise specified in the taxonomy that are expected to be realized or consumed within one year or the normal operating cycle, if longer.

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For the disposal group, including a component of the entity (discontinued operation), obligations not otherwise itemized that are due within one year or operating cycle, if longer, from the balance sheet date.

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For the disposal group, including a component of the entity (discontinued operation), carrying value (net of accumulated depreciation and any write-downs) of tangible assets that are held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and that are expected to provide economic benefit for more than one year. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

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Carrying value as of the balance sheet date of current obligations (due less than one year or one operating cycle, if longer) arising from the sale, disposal or planned sale in the near future (generally within one year) of a disposal group, including a component of the entity (discontinued operation).

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