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Cash, Cash Equivalents and Restricted Cash
6 Months Ended
Jul. 31, 2012
Cash, Cash Equivalents and Restricted Cash [Abstract]  
CASH, CASH EQUIVALENTS AND RESTRICTED CASH

NOTE 4 - CASH, CASH EQUIVALENTS AND RESTRICTED CASH

The Company holds cash on deposit at Bank of America (the “Bank”) in excess of federally insured limits. Management does not believe that the risk associated with keeping deposits in excess of federal deposit limits represents a material risk.

Pursuant to the requirements of an amended and restated engineering, procurement and construction contract executed in May 2010, GPS established a separate bank account which was used to pay the costs defined as “reimbursable costs” that were incurred on the related construction project and to receive cost reimbursement payments from the project owner. During the six-month period ended July 31, 2011, GPS completed the project and the remaining funds in this account in the amount of $1,243,000 were released from restriction.