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INCOME TAXES (Details) - Deferred Tax - USD ($) | May 31, 2020 | May 31, 2019
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Deferred tax assets: |  |
Accounts receivable, principally due to allowance for doubtful accounts | $ 17,000 | $ 18,000
Inventory valuation | 16,000 | 12,000
Compensated absences | 64,000 | 48,000
Net operating loss carryforwards | 2,286,000 | 1,735,000
Tax credit carryforwards | 599,000 | 467,000
Deferred rent expense/Capitalized leases | 17,000 | 9,000
Other | 171,000 | 176,000
Accumulated depreciation and amortization | 5,000 | (6,000)
Total deferred tax assets | 3,175,000 | 2,459,000
Less valuation allowance | (3,175,000) | (2,459,000)
Net deferred tax asset |  |

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