NON-CONTROLLING INTEREST

9 Months Ended

Oct. 31, 2011

13. NON-CONTROLLING INTEREST

Activity within non-controlling interest for the nine-months ended October 31, 2011 consisted of the following:

Beginning balance as of January 31, 2011	$	228,115
Acquisition-related non-controlling interest		164,276
Distributions to non-controlling interest shareholder		(154,290	)
Ending balance as of October 31, 2011	$	238,101

- Definition

The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.

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