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Related-Party Transactions
9 Months Ended
Oct. 31, 2018
Related Party Transactions [Abstract]  
Related Party Transactions Disclosure [Text Block]

Note 16. Related-Party Transactions


During the third quarters of fiscal years 2018 and 2017, One Earth and NuGen purchased approximately $47.3 million and approximately $43.4 million, respectively, of corn from minority equity investors and board members of those subsidiaries. Such purchases totaled approximately $138.6 million and approximately $121.8 million for the nine months ended October 31, 2018 and 2017, respectively. One Earth purchases all of its corn from an equity investor which acts as a grain origination agent for One Earth. The Company had amounts payable to related parties for corn purchases of approximately $2.0 million and $0.9 million at October 31, 2018 and January 31, 2018, respectively.


During the three months ended October 31, 2018 and 2017, the Company recognized commission expense of approximately $0.4 million and approximately $1.6 million, respectively, payable to the minority investor in the refined coal entity. The Company recognized commission expense of approximately $0.7 million and approximately $1.6 million during the first nine months of fiscal years 2018 and 2017, respectively. The commission expense is associated with the refined coal acquisition. The Company had accrued liabilities and accounts payable related to the commission expense of approximately $1.6 million and $1.5 million at October 31, 2018 and January 31, 2018, respectively.