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ACCOUNTS AND NOTES RECEIVABLE | 12 Months Ended
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Jan. 31, 2021
ACCOUNTS AND NOTES RECEIVABLE |
ACCOUNTS AND NOTES RECEIVABLE | NOTE 6 – ACCOUNTS AND NOTES RECEIVABLE The Company generally extends credit to a customer based on an evaluation of the customer’s financial condition without requiring tangible collateral. Exposure to losses on accounts and notes receivable is expected to differ due to the varying financial condition of each customer. The Company monitors its exposure to credit losses and may establish an allowance for credit losses based on management’s estimate of the loss that is expected to occur over the remaining life of the particular financial asset. At January 31, 2021 and 2020, the amounts of credit losses expected by management were insignificant. The amounts of the provision for credit losses for Fiscal 2021 and the provisions for uncollectible accounts for Fiscal 2020 and Fiscal 2019 were also insignificant. As of January 31, 2021, there were outstanding invoices billed to a former customer and unbilled costs incurred on the related project, with balances included in both accounts receivable and contract assets in the aggregate amount of $24.5 million. The recovery time related to these amounts will most likely depend on the resolution of the outstanding legal dispute between the parties (see Note 11). As of January 31, 2021, there were past due notes receivable from project developers in the aggregate amount of $1.8 million, for which full receipt will most likely depend on the successful financing of the related projects. The Company placed these notes receivable on a non-accrual status during the three months ended January 31, 2021.

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- Definition The disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include trade accounts receivables. Includes disclosure for allowance for credit losses. + References No definition available. + Details
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