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INCOME TAXES - Income Tax Expense Reconciliation (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Oct. 31, 2019 | Oct. 31, 2018 | Oct. 31, 2019 | Oct. 31, 2018
INCOME TAXES |  |  |  |
Federal corporate income tax rate (as percent) |  |  | 21.00% | 21.00%
Computed expected income tax benefit (expense) |  |  | $ 8,070 | $ (10,427)
Federal research and development tax credits |  |  |  | 13,866
State income taxes, net of federal tax effect |  |  | 185 | 676
Net operating loss deemed unrealizable |  |  | (6,280) | 1,730
Bad debt loss |  |  | (5,026) |
Foreign tax differential |  |  | (766) |
Adjustments and other permanent differences |  |  | (1,299) | (1,336)
Income tax benefit | $ (1,996) | $ 12,560 | 4,936 | $ 4,509
Deferred tax valuation allowance | $ 6,300 |  | 6,300 |
Total income tax benefit |  |  | $ 5,900 |

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