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Income Taxes (Tables)
12 Months Ended
Jan. 31, 2016
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Expense (Benefit)
The provision for income taxes consists of the following:

 
Year ended January 31,
 
2016
 
2015
Current
 
 
 
Federal
$

 
$

State

 

Deferred
 
 
 
Federal
(25,740
)
 
(25,935
)
State
(3,984
)
 
(4,015
)
Change in valuation allowance
29,724

 
29,950

 
$

 
$

Schedule of Effective Income Tax Rate Reconciliation
The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before the provision for income taxes. The sources and tax effects of the difference are as follows:

 
Year ended January 31,
 
2016
 
2015
 
 
 
 
Income tax at statutory rate
34.00
 %
 
34.00
 %
State income taxes, net of federal benefit
3.30

 
3.30

Change in valuation allowance
(37.30
)
 
(37.30
)
Total
0.00
 %
 
0.00
 %
Schedule of Deferred Tax Assets and Liabilities
The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and tax liabilities are as follows:

 
January 31,
 
2016
 
2015
 
 
 
 
Net operating loss
$
3,322,585

 
$
3,292,861

Gross deferred tax assets:
3,322,585

 
3,292,861

Less: valuation allowance
(3,322,585
)
 
(3,292,861
)
Net deferred tax asset
$

 
$