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INCOME TAXES (Details 2) - USD ($) $ in Thousands | Jan. 31, 2019 | Jan. 31, 2018
--- | --- | ---
Deferred tax assets: |  |
Inventories | $ 849 | $ 866
US tax loss carryforwards, including work opportunity credit | 4,290 | 4,411
Accounts receivable and accrued rebates | 233 | 242
Accrued compensation and other | 314 | 190
India reserves - US deduction | 46 | 19
Equity based compensation | 299 | 126
Foreign tax credit carry-forward | 1,348 | 2,199
State and local carry-forwards | 1,116 | 1,017
Argentina timing difference | 32 | 37
Depreciation and other | 59 | 90
Amortization | (193) | (174)
Brazil write-down | 222 | 181
Allowance for note receivable - Brazil | 0 | 552
Deferred tax asset | 8,615 | 9,756
Less valuation allowance | 1,348 | 2,199
Net deferred tax asset - USA | $ 7,267 | $ 7,557

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