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INCOME TAXES (Details) - Deferred Tax - USD ($)
May 31, 2022
May 31, 2021
Deferred tax assets:    
Accounts receivable, principally due to allowance for doubtful accounts $ 43,000 $ 200,000
Inventory valuation 237,000 387,000
Compensated absences 120,000 85,000
Net operating loss carryforwards 4,349,000 3,194,000
Tax credit carryforwards 1,096,000 1,055,000
Deferred rent expense/Capitalized leases 20,000 15,000
Stock Options 1,035,000 613,000
Losses of foreign subsidiaries & Other, net 41,000 370,000
Accumulated depreciation and amortization 26,000 (15,000)
Total deferred tax assets 6,967,000 5,904,000
Less valuation allowance (6,967,000) (5,904,000)
Net deferred tax asset