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INCOME TAXES (Details) - Deferred Tax (USD $) | May 31, 2014 | May 31, 2013
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Deferred tax assets: |  |
Accounts receivable, principally due to allowance for doubtful accounts and sales returns | $ 11,000 | $ 47,000
Inventory valuation | 16,000 | 32,000
Compensated absences and deferred payroll | 39,000 | 37,000
Net operating loss carryforwards | 325,000 | 94,000
Tax credit carryforwards | 160,000 | 117,000
Deferred rent expense | 21,000 | 28,000
Other | 48,000 | 42,000
Total deferred tax assets | 620,000 | 397,000
Less valuation allowance | 0 | 0
Deferred Tax Asset Net | 620,000 | 397,000
Deferred tax liabilities: |  |
Accumulated depreciation of property and equipment | (174,000) | (168,000)
Net deferred tax asset | 446,000 | 229,000
Deferred tax assets, current portion | 87,000 | 144,000
Deferred tax assets, long-term portion | 359,000 | 85,000
Deferred tax asset, Total | $ 446,000 | $ 229,000

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