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EXCEL - IDEA: XBRL DOCUMENT - AEHR TEST SYSTEMSFinancial_Report.xls
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EX-32 - CERTIFICATION - AEHR TEST SYSTEMSaehr_ex32.htm
EX-31.1 - CERTIFICATION - AEHR TEST SYSTEMSaehr_ex311.htm
EX-31.2 - CERTIFICATION - AEHR TEST SYSTEMSaehr_ex312.htm
10-Q - FORM 10-Q FOR THE PERIOD ENDED NOVEMBER 30, 2012 - AEHR TEST SYSTEMSaehr_10q.htm
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v2.4.0.6
9. INCOME TAXES
6 Months Ended
Nov. 30, 2012
Income Taxes  
Income Taxes

9. INCOME TAXES

 

Income taxes have been provided using the liability method whereby deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets and liabilities and net operating loss and tax credit carryforwards measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse or the carryforwards are utilized. Valuation allowances are established when it is determined that it is more likely than not that such assets will not be realized.

 

During fiscal 2009, a full valuation allowance was established against all deferred tax assets as management determined that it is more likely than not that certain deferred tax assets will not be realized.

 

The Company accounts for uncertain tax positions consistent with authoritative guidance. The guidance prescribes a “more likely than not” recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The Company does not expect any material change in its unrecognized tax benefits over the next twelve months. The Company recognizes interest and penalties related to unrecognized tax benefits as a component of income taxes.

 

Although the Company files U.S. federal, various state, and foreign tax returns, the Company’s only major tax jurisdictions are the United States, California, Germany and Japan. Tax years 1996 - 2011 remain subject to examination by the appropriate governmental agencies due to tax loss carryovers from those years.