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ACCOUNTS AND NOTES RECEIVABLE | 3 Months Ended
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Apr. 30, 2022
ACCOUNTS AND NOTES RECEIVABLE |
ACCOUNTS AND NOTES RECEIVABLE | NOTE 4 – 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. The amounts of any credit losses for the three months ended April 30, 2022 and 2021 were insignificant. The amount of the allowance for credit losses at both April 30, 2022 and January 31, 2022 was $2.4 million.

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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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- References No definition available. + Details
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