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INCOME TAXES (Tables)

12 Months Ended

Jan. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The (benefit) provision for income taxes for fiscal years 2019, 2018 and 2017 consist of the following (amounts in thousands):

		2019				2018				2017
Federal:
Current		$	752			$	81			$	(2,094	)
Deferred			(10,777	)			(23,547	)			(19,528	)
			(10,025	)			(23,466	)			(21,622	)
State and Local:
Current			(2,495	)			361				1,180
Deferred			(293	)			183				923
			(2,788	)			544				2,103
Benefit for income taxes		$	(12,813	)		$	(22,922	)		$	(19,519	)

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,
		2020				2019
Assets:
General business credit carryforward		$	36,198			$	26,523
Accrued liabilities			136				308
State net operating loss carryforward			366				294
Other items			230				647
Valuation allowance			(232	)			(232	)
Total			36,698				27,540
Liabilities:
Basis in pass through entities, including depreciation			(23,823	)			(25,725	)
Other			(148	)			(157	)
Total			(23,971	)			(25,882	)
Net deferred tax asset		$	12,727			$	1,658

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Reconciliations of the federal statutory tax and the Company’s income tax (benefit) expense for fiscal years 2019, 2018 and 2017 are as follows (amounts in thousands):

		2019				2018				2017
Federal income tax at statutory rate		$	(245	)		$	3,063			$	8,583
State and local taxes, net of federal tax benefit			(427	)			811				822
Section 45 production tax credits			(9,002	)			(21,144	)			(11,522	)
Research and experimentation credits			(899	)			(11,362	)			—
Tax Cuts and Jobs Act			—				272				(14,362	)
Domestic production activities deduction			—				(62	)			(1,503	)
Uncertain tax positions			(1,435	)			6,872				361
Noncontrolling interest			(1,035	)			(1,425	)			(1,927	)
Other			230				53				29
Total		$	(12,813	)		$	(22,922	)		$	(19,519	)

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 (amounts in thousands):

		Fiscal Year
			2019				2018
Unrecognized tax benefits, beginning of year		$	9,232			$	2,325
Changes for tax positions for prior years			(2,581	)			5,973
Changes for tax positions for current year			719				934
Unrecognized tax benefits, end of year		$	7,370			$	9,232

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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.

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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.

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