XML 67 R36.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Income Taxes (Tables) | 12 Months Ended
--- | ---
Jan. 31, 2014
Income Tax Disclosure [Abstract] |
Components of Income from Continuing Operations before Income Taxes | The components of income from continuing operations before income taxes are as follows:
|  | Years Ended January 31, |
|  | 2014 |  |  | 2013 |
(In thousands) |  |  |  |  |  |
Domestic |  | $ | 537 |  |  | $ | 1,850 |
Foreign |  |  | 875 |  |  |  | 1,035 |
|  | $ | 1,412 |  |  | $ | 2,885 |
Components of Provision (Benefit) for Income Taxes from Continuing Operations | The components of the provision (benefit) for income taxes from continuing operations are as follows:
|  | Years Ended January 31, |
|  | 2014 |  |  | 2013 |
(In thousands) |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |
Federal |  | $ | 930 |  |  | $ | 425 |
State |  |  | 179 |  |  |  | (237 | )
Foreign |  |  | 297 |  |  |  | 366 |
|  |  | 1,406 |  |  |  | 554 |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | (1,044 | ) |  |  | 253 |
State |  |  | (174 | ) |  |  | 38 |
Foreign |  |  | (13 | ) |  |  | 2 |
|  |  | (1,231 | ) |  |  | 293 |
|  | $ | 175 |  |  | $ | 847 |
Components of Difference Between Provision (Benefit) for Income Taxes from Continuing Operations and Amount Computed by Applying Statutory Federal Income Tax Rate | The provision (benefit) for income taxes from continuing operations differs from the amount computed by applying the statutory federal income tax rate of 34% in fiscal 2014 and 35% in fiscal 2013 to income before income taxes due to the following:
|  | Years Ended January 31, |
|  | 2014 |  |  | 2013 |
(In thousands) |  |  |  |  |  |
Income tax provision at statutory rate |  | $ | 480 |  |  | $ | 1,010 |
State taxes, net of federal tax effect |  |  | (74 | ) |  |  | 114 |
Change in valuation allowance |  |  | 27 |  |  |  | (49 | )
Change in reserves related to ASC 740 liability |  |  | (59 | ) |  |  | (197 | )
Meals and entertainment |  |  | 38 |  |  |  | 55 |
Domestic production deduction |  |  | (30 | ) |  |  | (60 | )
Share-based compensation |  |  | 36 |  |  |  | 26 |
Tax-exempt income |  |  | (22 | ) |  |  | (16 | )
R&D credits |  |  | (114 | ) |  |  | (106 | )
Foreign rate differential |  |  | (26 | ) |  |  | (22 | )
Other permanent differences and miscellaneous, net |  |  | (81 | ) |  |  | 92 |
|  | $ | 175 |  |  | $ | 847 |
Tax Effects of Temporary Differences that gave Rise to Significant Portions of Deferred Tax Assets and Liabilities | The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and liabilities are as follows:
|  | January 31, |
|  | 2014 |  |  | 2013 |
(In thousands) |  |  |  |  |  |
Deferred Tax Assets: |  |  |  |  |  |  |  |
Inventory |  | $ | 1,792 |  |  | $ | 1,258 |
Stock-Based Compensation |  |  | 535 |  |  |  | 403 |
State R&D Credits |  |  | 258 |  |  |  | 231 |
Compensation Accrual |  |  | 493 |  |  |  | 349 |
ASC 740 Liability Federal Benefit |  |  | 290 |  |  |  | 361 |
Deferred Service Contract Revenue |  |  | 181 |  |  |  | 106 |
Warranty Reserve |  |  | 137 |  |  |  | 135 |
Reserve for Doubtful Accounts |  |  | 127 |  |  |  | 117 |
Foreign Tax Credit |  |  | 213 |  |  |  | — |
Other |  |  | 119 |  |  |  | 166 |
|  |  | 4,145 |  |  |  | 3,126 |
Deferred Tax Liabilities: |  |  |  |  |  |  |  |
Accumulated Tax Depreciation in Excess of Book Depreciation |  |  | 830 |  |  |  | 532 |
Deferred Gain on Asset Held for Sale |  |  | 897 |  |  |  | — |
Currency Translation Adjustment |  |  | 173 |  |  |  | 189 |
Other |  |  | 78 |  |  |  | 63 |
|  |  | 1,978 |  |  |  | 784 |
Subtotal |  |  | 2,167 |  |  |  | 2,342 |
Valuation Allowance |  |  | (258 | ) |  |  | (231 | )
Net Deferred Tax Assets |  | $ | 1,909 |  |  | $ | 2,111 |
Reconciliation of Unrecognized Tax Benefits, Excluding Interest and Penalties | A reconciliation of unrecognized tax benefits, excluding interest and penalties follows:
|  | 2014 |  |  | 2013 |
(In thousands) |  |  |  |  |  |
Balance at February 1 |  | $ | 941 |  |  | $ | 780 |
Increases in prior period tax positions |  |  | 31 |  |  |  | 16 |
Increases in current period tax positions |  |  | 42 |  |  |  | 386 |
Reductions related to lapse of statute of limitations |  |  | (299 | ) |  |  | (241 | )
Balance at January 31 |  | $ | 715 |  |  | $ | 941 |

X
- Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
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 Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + 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=32707879&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