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INCOME TAXES (Details 2) - USD ($) | Jan. 31, 2017 | Jan. 31, 2016
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Deferred tax assets: |  |  |
Inventories |  | $ 1,122,234 | $ 1,266,718
US tax loss carryforwards, including work opportunity credit | [1] | 8,612,947 | 9,335,575
Accounts receivable and accrued rebates |  | 265,745 | 238,261
Accrued compensation and other |  | 108,987 | 266,272
India reserves - US deduction |  | 73,697 | 75,053
Equity based compensation |  | 286,278 | 201,925
Foreign tax credit carry-forward |  | 3,698,351 | 3,388,051
State and local carry-forwards |  | 791,180 | 899,824
Argentina timing difference |  | 51,113 | 116,194
Depreciation and other |  | 80,468 | 103,372
Amortization |  | (239,715) | (217,811)
Allowance for Note Receivable - Brazil |  | 833,705 | 834,510
Deferred tax asset |  | 15,684,990 | 16,507,944
Less valuation allowance |  | 2,170,309 | 2,170,309
Net deferred tax asset - USA |  | $ 13,514,681 | $ 14,337,635
[1] | The federal net operating loss (“NOL”) that is left after FY17 will expire after 1/31/2034 (20 years from the generated date of 1/31/2014). The credits will begin to expire after 1/31/2020 (10 years from the 1st carryover year generated date of 1/31/2010) and will fully expire after 1/31/2025.

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