Income Taxes	6 Months Ended
Jul. 30, 2011
Income Taxes [Abstract]
INCOME TAXES	8. INCOME TAXES The provisions codified within ASC 740 require companies to assess whether valuation allowances should be established against their deferred tax assets based on consideration of all available evidence using a “more likely than not” standard. In accordance with ASC 740, a full valuation allowance was established during the fourth fiscal quarter of 2009 and continues to be maintained on all federal and the majority of state deferred tax assets. Remaining net state deferred tax assets of $4 million were not reserved as the Company concluded it is more likely than not that these net deferred tax assets would be utilized before expiration. The Company has discontinued recognizing federal and certain state income tax benefits until it is determined that it is more likely than not that the Company will generate sufficient taxable income to realize the deferred income tax assets. The Company is also currently evaluating whether an ownership change has occurred under Internal Revenue Code Section 382. If the Company determines that an ownership change has occurred, its ability to utilize federal net operating loss carryforwards may be limited. As reported in the Company’s 2010 Annual Report, tax effected federal net operating losses of $40.5 million were carried forward to fiscal 2011 and will begin to expire in fiscal tax year 2029.

Income Taxes

6 Months Ended

Jul. 30, 2011

8. INCOME TAXES

The provisions codified within ASC 740 require companies to assess whether valuation allowances should be established against their deferred tax assets based on consideration of all available evidence using a “more likely than not” standard. In accordance with ASC 740, a full valuation allowance was established during the fourth fiscal quarter of 2009 and continues to be maintained on all federal and the majority of state deferred tax assets. Remaining net state deferred tax assets of $4 million were not reserved as the Company concluded it is more likely than not that these net deferred tax assets would be utilized before expiration. The Company has discontinued recognizing federal and certain state income tax benefits until it is determined that it is more likely than not that the Company will generate sufficient taxable income to realize the deferred income tax assets.

The Company is also currently evaluating whether an ownership change has occurred under Internal Revenue Code Section 382. If the Company determines that an ownership change has occurred, its ability to utilize federal net operating loss carryforwards may be limited. As reported in the Company’s 2010 Annual Report, tax effected federal net operating losses of $40.5 million were carried forward to fiscal 2011 and will begin to expire in fiscal tax year 2029.