XML 46 R32.htm IDEA: XBRL DOCUMENT v2.4.0.6

Income Taxes (Tables)

12 Months Ended

Jan. 31, 2013

Income Taxes [Abstract]

Components of income from continuing operations before income taxes

		Years Ended January 31,
		2013				2012
(In thousands)
Domestic		$	1,850			$	(1,103	)
Foreign			1,035				1,747
		$	2,885			$	644

Components of provision (benefit) for income taxes from continuing operations

		Years Ended January 31,
		2013				2012
(In thousands)
Current:
Federal		$	425			$	(371	)
State			(237	)			11
Foreign			366				516
			554				156
Deferred:
Federal			253				(248	)
State			38				(28	)
Foreign			2				23
			293				(253	)
		$	847			$	(97	)

Provision (benefit) for income taxes from continuing operations differs from the amount computed by applying the statutory federal income tax rate

		Years Ended January 31,
		2013				2012
(In thousands)
Income tax provision at statutory rate		$	1,010			$	219
State taxes, net of federal tax effect			114				(12	)
Officers life insurance			4				(93	)
Change in valuation allowance			(49	)			35
Change in reserves related to ASC 740 liability			(197	)			61
Meals and entertainment			55				40
Domestic product deduction			(60	)			—
Share-based compensation			26				54
Tax-exempt income			(16	)			(27	)
Prior year tax filing true up adjustment			90				(157	)
R&D credits			(106	)			(175	)
Foreign rate differential			(22	)			(39	)
Other, net			(2	)			(3	)
		$	847			$	(97	)

The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and liabilities

		January 31,
		2013				2012
(In thousands)
Deferred Tax Assets:
Inventory		$	1,258			$	1,515
Stock-Based Compensation			403				380
R&D Credits			231				280
Vacation Accrual			349				355
ASC 740 Liability Federal Benefit			361				336
Deferred Service Contract Revenue			106				126
Warranty Reserve			135				132
Reserve for Doubtful Accounts			117				150
Other			166				336
			3,126				3,610
Deferred Tax Liabilities:
Accumulated Tax Depreciation in Excess of Book Depreciation			532				907
Currency Translation Adjustment			189				155
Lease Amortization			—				70
Other			63				63
			784				1,195
Subtotal			2,342				2,415
Valuation Allowance			(231	)			(280	)
Net Deferred Tax Assets		$	2,111			$	2,135

A reconciliation of unrecognized tax benefits, excluding interest and penalties

		2013				2012
(In thousands)
Balance at February 1			$780				$727
Increases in prior period tax positions			16				31
Increases in current period tax positions			386				79
Reductions related to lapse of statute of limitations			(241	)			(57	)
Balance at January 31		$	941			$	780

X

- Details

Name:	us-gaap_IncomeTaxExpenseBenefitAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the change in unrecognized tax benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 55

-Paragraph 217

-URI http://asc.fasb.org/extlink&oid=21917533&loc=d3e36027-109320



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15A

-URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319

+ Details

Name:	us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration