Note 2 - Property and Equipment
9 Months Ended 12 Months Ended
Sep. 30, 2013
Jan. 31, 2013
Property, Plant and Equipment [Abstract]    
Property, Plant and Equipment Disclosure [Text Block]

2. Property and Equipment


Property and equipment consist of the following:


   

September 30,

2013

   

January 31,

2013

 

Machinery and equipment

  $ 1,467,346     $ 2,424,874  

Furniture and fixtures

    143,240       646,643  

Software

    413,833       1,828,705  

Leasehold improvements

    275,285       269,087  
      2,299,704       5,169,309  

Less accumulated depreciation and amortization

    350,907       4,206,240  

Property and equipment, net

  $ 1,948,797     $ 963,069  

Depreciation and expense for the period April 20, 2013 through September 30, 2013 was $350,907. Depreciation expense for the Predecessor Company for the nine months ended October 31, 2012 was $248,307.


2. Property and Equipment


Property and equipment consist of the following at January 31, 2013, 2012 and 2011:


   

2013

   

2012

   

2011

 

Machinery and equipment

  $ 2,424,874     $ 2,378,246     $ 2,130,430  

Furniture and fixtures

    646,643       597,262       594,270  

Software

    1,828,705       1,563,979       1,340,607  

Leasehold improvements

    269,087       246,741       212,185  
      5,169,309       4,786,228       4,277,492  

Less accumulated depreciation and amortization

    (4,206,240 )     (3,870,399 )     (3,381,866 )

Property and equipment, net

  $ 963,069     $ 915,829     $ 895,626  

Depreciation and amortization expense for the years ended January 31, 2013, 2012 and 2011 was $528,485, $494,810 and $607,225, respectively.