XML 49 R37.htm IDEA: XBRL DOCUMENT
v3.19.1

Income Taxes (Tables) | 12 Months Ended
--- | ---
Jan. 31, 2019
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | The (benefit) provision for income taxes for fiscal years 2018, 2017 and 2016 consist of the following (amounts in thousands):
|  | 2018 |  |  | 2017 |  |  | 2016 |
Federal: |  |  |  |  |  |  |  |  |  |  |  |
Current |  | $ | 81 |  |  | $ | (2,094 | ) |  | $ | 12,197 |
Deferred |  |  | (23,547 | ) |  |  | (19,528 | ) |  |  | 3,568 |
|  |  | (23,466 | ) |  |  | (21,622 | ) |  |  | 15,765 |
State and Local: |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  | 361 |  |  |  | 1,180 |  |  |  | 2,153 |
Deferred |  |  | 183 |  |  |  | 923 |  |  |  | (525 | )
|  |  | 544 |  |  |  | 2,103 |  |  |  | 1,628 |
(Benefit) provision for income taxes |  | $ | (22,922 | ) |  | $ | (19,519 | ) |  | $ | 17,393 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] | The tax effects of significant temporary differences representing deferred tax assets and liabilities are as follows (amounts in thousands):
|  | January 31, |
|  | 2019 |  |  | 2018 |
Assets: |  |  |  |  |  |  |  |
General business credit carryforward |  | $ | 26,523 |  |  | $ | 3,897 |
Accrued liabilities |  |  | 308 |  |  |  | 687 |
State net operating loss carryforward |  |  | 294 |  |  |  | 241 |
Other items |  |  | 647 |  |  |  | 576 |
Valuation allowance |  |  | (232 | ) |  |  | (241 | )
Total |  |  | 27,540 |  |  |  | 5,160 |
Liabilities: |  |  |  |  |  |  |  |
Basis in pass through entities, including depreciation |  |  | (25,725 | ) |  |  | (26,717 | )
Other |  |  | (157 | ) |  |  | (149 | )
Total |  |  | (25,882 | ) |  |  | (26,866 | )
Net deferred tax asset (liability) |  | $ | 1,658 |  |  | $ | (21,706 | )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] | The effective income tax rate on consolidated pre-tax income or loss differs from the federal income tax statutory rate for fiscal years 2018, 2017 and 2016 as follows:
|  | 2018 |  |  | 2017 |  |  | 2016 |
Federal income tax at statutory rate |  |  | 21.0 | % |  |  | 33.8 | % |  |  | 35.0 | %
State and local taxes, net of federal tax benefit |  |  | 3.6 |  |  |  | 3.2 |  |  |  | 2.3 |
Section 45 production tax credits |  |  | (145.2 | ) |  |  | (45.4 | ) |  |  | — |
Research and experimentation credits |  |  | (77.8 | ) |  |  | — |  |  |  | — |
Tax Cuts and Jobs Act |  |  | 1.9 |  |  |  | (56.6 | ) |  |  | — |
Domestic production activities deduction |  |  | — |  |  |  | (5.9 | ) |  |  | (2.9 | )
Uncertain tax positions |  |  | 47.1 |  |  |  | 1.4 |  |  |  | 0.8 |
Noncontrolling interest |  |  | (9.9 | ) |  |  | (7.6 | ) |  |  | (4.6 | )
Other |  |  | 2.2 |  |  |  | 0.2 |  |  |  | — |
Total |  |  | (157.1 | )% |  |  | (76.9 | )% |  |  | 30.6 | %
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] | A reconciliation of the beginning and ending amount of unrecognized tax benefits, including interest and penalties, is as follows (dollars in thousands):
|  | Fiscal Year |
|  | 2018 |  |  | 2017 |
Unrecognized tax benefits, beginning of year |  | $ | 2,325 |  |  | $ | 2,096 |
Changes for tax positions for prior years |  |  | 5,973 |  |  |  | 269 |
Changes for tax positions for current year |  |  | 934 |  |  |  | (40 | )
Unrecognized tax benefits, end of year |  | $ | 9,232 |  |  | $ | 2,325 |

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=109238393&loc=d3e36027-109320 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration