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Note 15 - Federal Income Taxes (Detail) - Deferred Tax Assets (Liabilities) (USD $) | Jan. 31, 2013 | Jan. 31, 2012
--- | --- | ---
Net operating loss carryforwards | $ 4,622,000 | $ 4,844,000
Bad debt allowance | (17,000) | (11,000)
Accrued expenses | 1,496,000 | 1,018,000
Prepaid insurance | 13,000 | 13,000
Alternative minimum tax credit | 61,000 | 61,000
Total deferred income tax assets | 6,175,000 | 5,925,000
Deferred income tax liability associated with book/tax differences in hotel properties | (2,263,000) | (2,731,000)
Net deferred income tax asset | 3,912,000 | 3,194,000
Valuation allowance | $ (3,912,000) | $ (3,194,000)

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