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Related-Party Transactions
6 Months Ended
Jul. 31, 2019
Related Party Transactions [Abstract]  
Related Party Transactions Disclosure [Text Block]

Note 14. Related-Party Transactions


During the second quarters of fiscal years 2019 and 2018, One Earth and NuGen purchased approximately $43.5 million and approximately $45.2 million, respectively, of corn from minority equity investors and board members of those subsidiaries. Such purchases totaled approximately $90.2 million and approximately $91.4 million for the six months ended July 31, 2019 and 2018, respectively. The Company had amounts payable to related parties for corn purchases of approximately $1.7 million and approximately $1.9 million at July 31, 2019 and January 31, 2019, respectively.


During the second quarters of fiscal years 2019 and 2018, the Company recognized commission income of approximately $0.3 million and expense of approximately $0.2 million, respectively, payable to the minority investor in the refined coal entity. During the first six months of fiscal years 2019 and 2018, the Company recognized commission income of approximately $0.3 million and expense of approximately $0.3 million, respectively. The commission income or expense is associated with the refined coal acquisition. The Company had accrued liabilities and accounts payable related to the commission expense of approximately $1.0 million and approximately $1.6 million at July 31, 2019 and January 31, 2019, respectively.