EMPLOYEE BENEFIT PLANS (Tables)

3 Months Ended

Apr. 30, 2013

EMPLOYEE BENEFIT PLANS [Abstract]

Components of net periodic pension (income) cost

The following table provides the components of net periodic pension (income) cost:

	Three Months Ended April 30,
	2013			2012
Service cost	$	45,500		$	56,035
Interest cost		264,675			272,218
Expected return on plan assets		(336,793	)		(304,822	)
Recognized net actuarial loss		113,643			109,991
Net periodic pension cost	$	87,025		$	133,422