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INCOME TAXES (Details) - Deferred Tax - USD ($) | May 31, 2018 | May 31, 2017
--- | --- | ---
Deferred tax assets: |  |
Accounts receivable, principally due to allowance for doubtful accounts and sales returns | $ 15,000 | $ 19,000
Inventory valuation | 13,000 | 14,000
Compensated absences and deferred payroll | 49,000 | 62,000
Net operating loss carryforwards | 923,000 | 968,000
Tax credit carryforwards | 385,000 | 307,000
Deferred rent expense | 5,000 | 6,000
Other | 163,000 | 108,000
Accumulated depreciation and amortization | 6,000 |
Total deferred tax assets | 1,559,000 | 1,484,000
Less valuation allowance | (1,549,000) | (1,435,000)
Deferred tax asset Net | 10,000 | 49,000
Deferred tax liabilities: |  |
Accumulated depreciation of property and equipment |  | (8,000)
Net deferred tax asset | $ 10,000 | $ 41,000

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