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ACCOUNTS RECEIVABLE | 6 Months Ended
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Jul. 31, 2024
ACCOUNTS RECEIVABLE |
ACCOUNTS RECEIVABLE | NOTE 5 – ACCOUNTS RECEIVABLE Accounts receivable include amounts that have been billed and amounts that are billable to customers. As of July 31, 2024, there were billable amounts related to an overseas project in the total amount of $23.9 million. The Company may extend credit to a customer without requiring tangible collateral based on an evaluation of the customer’s financial condition and other factors. Customer payments on other construction, fabrication and field service contracts are generally due within 30 days of billing, depending on the negotiated terms of the corresponding contract. 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 the provision for credit losses for the three and six months ended July 31, 2024 was $0.5 million. The amount of the provision for credit losses for the three and six months ended July 31, 2023 were insignificant. The allowance for credit losses at July 31, 2024 and January 31, 2024 was $2.3 million and $1.8 million, respectively.

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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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