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INCOME TAXES (Details 2) - USD ($) $ in Thousands | Jan. 31, 2018 | Jan. 31, 2017 | Jan. 31, 2016
--- | --- | --- | ---
Deferred tax assets: |  |  |  |
Inventories |  | $ 866 | $ 1,122 | $ 1,267
US tax loss carryforwards, including work opportunity credit | [1] | 4,411 | 8,613 | 9,336
Accounts receivable and accrued rebates |  | 242 | 266 | 238
Accrued compensation and other |  | 190 | 109 | 266
India reserves - US deduction |  | 19 | 75 | 75
Equity based compensation |  | 126 | 286 | 202
Foreign tax credit carry-forward |  | 2,199 | 3,698 | 3,388
State and local carry-forwards |  | 1,017 | 791 | 900
Argentina timing difference |  | 37 | 51 | 116
Depreciation and other |  | 90 | 80 | 103
Amortization |  | (174) | (240) | (218)
Brazil write-down |  | 181 | 0 | 0
Allowance for Note Receivable - Brazil |  | 552 | 834 | 835
Deferred tax asset |  | 9,756 | 15,685 | 16,508
Less valuation allowance |  | 2,199 | 2,170 | 2,170
Net deferred tax asset - USA |  | $ 7,557 | $ 13,515 | $ 14,338
[1] | The federal net operating loss (“NOL”) that is left after FY18 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 1/31/2028.

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