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INCOME TAXES (Details 3) (USD $) | Mar. 31, 2014 | Mar. 31, 2013 | Mar. 31, 2012
--- | --- | --- | ---
Deferred tax assets: |  |  |
Federal net operating loss carryforward | $ 2,076,141 | $ 2,189,622 | $ 2,579,924
State net operating loss carryforward | 413,401 | 413,849 | 431,306
AMT credit carryforward | 36,808 | 36,808 | 70,090
Inventory differences | 490,716 | 358,130 | 438,773
Allowance for doubtful accounts | 66,658 | 67,849 | 57,308
Reserve for sales returns | 90,895 | 81,082 | 74,718
Stock option compensation expense | 59,713 | 0 | 0
Stock warrants | 39,193 | 0 | 0
Charitable contributions | 0 | 0 | 60,700
Accrued Vacation | 10,241 | 9,839 | 9,551
Depreciation and amortization | 0 | 81,739 | 135,660
Amortization of reorganization intangible | 0 | 0 | 7,664
Total deferred tax assets | 3,283,766 | 3,238,918 | 3,865,694
Deferred tax liability: |  |  |
Depreciation | (86,091) | 0 | 0
Net deferred tax asset before valuation allowance | 3,197,675 | 3,238,918 | 3,865,694
Valuation allowance | (799,419) | (1,619,459) | (3,865,694)
Net deferred tax assets | $ 2,398,256 | $ 1,619,459 | $ 0

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