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OTHER ASSETS
 12 Months Ended
Jan. 31, 2013
Other Assets Disclosure [Text Block]
6. OTHER ASSETS

The components of other noncurrent assets at January 31, 2013 and 2012 are as follows (amounts in thousands):


    January 31,  
    2013     2012  
             
Deferred financing costs, net   $ 781     $ 1,306  
Prepaid commissions     164       729  
Deposits     2,064       2,564  
Real estate taxes refundable     2,614       1,969  
Other     1,138       1,316  
                 
Total   $ 6,761     $ 7,884  

Deferred financing costs represent amounts paid to obtain both mortgage debt and borrowings under One Earth’s and NuGen’s debt arrangements. Such amounts are amortized as interest expense using the effective interest method. Future amortization expense is as follows (amounts in thousands):


Years Ended January 31,   Amortization  
       
2014   $ 428  
2015     281  
2016     69  
2017     3  
Total   $ 781  

Prepaid commissions represent sales commissions paid in connection with extended warranties sold by the Company’s former retail sales staff. Such amounts are capitalized and amortized ratably over the life of the extended warranty plan sold. Future amortization of prepaid commissions is as follows (amounts in thousands):


Year Ended January 31,   Amortization  
         
2014   $ 164  

Real estate taxes refundable represent amounts due One Earth associated with refunds of previously paid taxes in connection with a tax increment financing arrangement with local taxing authorities. Deposits are with vendors and governmental authorities involved in the ethanol industry.