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INCOME TAXES (Details 2) - USD ($) $ in Thousands | Jan. 31, 2020 | Jan. 31, 2019
--- | --- | ---
Deferred tax assets: |  |  |
Inventories |  | $ 672 | $ 849
US tax loss carryforwards, including work opportunity credit | [1] | 3,524 | 4,290
Accounts receivable and accrued rebates |  | 247 | 233
Accrued compensation and other |  | 179 | 314
India reserves - US deduction |  | 45 | 46
Equity based compensation |  | 171 | 299
Foreign tax credit carry-forward |  | 1,348 | 1,348
State and local carry-forwards |  | 990 | 1,116
Argentina timing difference |  | 43 | 32
Depreciation and other |  | 55 | 59
Amortization |  | (206) | (193)
Brazil write-down |  | 220 | 222
Right-of-use asset |  | 549 | 0
Operating lease liability |  | (550) | 0
Deferred tax asset |  | 7,287 | 8,615
Less valuation allowance |  | 1,348 | 1,348
Net deferred tax asset - USA |  | $ 5,939 | $ 7,267
[1] | The federal net operating loss ("NOL") generated from the 01/31/2015 tax year that is left after FY20 of approximately $16.0 million, will expire after 1/31/2035 and the NOL generated after 01/31/2018 will be carried forward indefinitely. 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. At 1/31/2020, the Company had NOLs totaling approximately $15.98 million. The state NOLs with carry forward limitations will begin to expire after 1/31/2025 and will continue to expire at various periods up until 1/31/2039 when they will be fully expired. The states have a larger spread because some only carryforward for 10 years and some allow 20 years. The Georgia NOLs generated after 01/31/2018 can be carried forward indefinitely. At 1/31/2020, the Company had state NOLs totaling approximately $28.69 million.

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