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RELATED PARTY TRANSACTIONS
9 Months Ended
Oct. 31, 2017
Related Party Transactions [Abstract]  
Related Party Transactions Disclosure [Text Block]

Note 15. Related-Party Transactions


During the third quarters of fiscal year 2017 and 2016, One Earth and NuGen purchased approximately $43.4 million and approximately $34.2 million, respectively, of corn from minority equity investors and board members of those subsidiaries. Such purchases totaled approximately $121.8 million and approximately $114.6 million for the nine months ended October 31, 2017 and 2016, respectively. The Company had amounts payable to related parties for corn purchases of approximately $2.7 million and $1.7 million at October 31, 2017 and January 31, 2017, respectively.


The Company recognized commission expense of approximately $1.6 million, payable to the minority investor in the refined coal entity. The commission expense is associated with the refined coal acquisition. The Company had accrued liabilities related to the commission expense of approximately $1.5 million at October 31, 2017.