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INCOME TAXES (Tables) | 12 Months Ended
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Jan. 31, 2021
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | The (benefit) provision for income taxes for fiscal years 2020, 2019 and 2018 consist of the following (amounts in thousands):
|  | 2020 |  |  | 2019 |  |  | 2018 |
Federal: |  |  |  |  |  |  |  |  |  |  |  |
Current |  | $ | 449 |  |  | $ | 752 |  |  | $ | 81 |
Deferred |  |  | (7,328 | ) |  |  | (10,777 | ) |  |  | (23,547 | )
|  |  | (6,879 | ) |  |  | (10,025 | ) |  |  | (23,466 | )
State and Local: |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  | 400 |  |  |  | (2,495 | ) |  |  | 361 |
Deferred |  |  | (621 | ) |  |  | (293 | ) |  |  | 183 |
|  |  | (221 | ) |  |  | (2,788 | ) |  |  | 544 |
Benefit for income taxes |  | $ | (7,100 | ) |  | $ | (12,813 | ) |  | $ | (22,922 | )
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, |
|  | 2021 |  |  | 2020 |
Assets: |  |  |  |  |  |  |  |
General business credit carryforward |  | $ | 40,641 |  |  | $ | 36,198 |
Accrued liabilities |  |  | 3 |  |  |  | 136 |
State net operating loss carryforward |  |  | 294 |  |  |  | 366 |
Other items |  |  | 206 |  |  |  | 230 |
Valuation allowance |  |  | (232 | ) |  |  | (232 | )
Total |  |  | 40,912 |  |  |  | 36,698 |
Liabilities: |  |  |  |  |  |  |  |
Basis in pass through entities, including depreciation |  |  | (20,076 | ) |  |  | (23,823 | )
Other |  |  | (159 | ) |  |  | (148 | )
Total |  |  | (20,235 | ) |  |  | (23,971 | )
Net deferred tax asset |  | $ | 20,677 |  |  | $ | 12,727 |
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 2020, 2019 and 2018 are as follows (amounts in thousands):
|  | 2020 |  |  | 2019 |  |  | 2018 |
Federal income tax at statutory rate |  | $ | (311 | ) |  | $ | (245 | ) |  | $ | 3,063 |
State and local taxes, net of federal tax benefit |  |  | (53 | ) |  |  | (427 | ) |  |  | 811 |
Section 45 production tax credits |  |  | (5,187 | ) |  |  | (9,002 | ) |  |  | (21,144 | )
Research and experimentation credits |  |  | (2,008 | ) |  |  | (899 | ) |  |  | (11,362 | )
Tax Cuts and Jobs Act |  |  | - |  |  |  | - |  |  |  | 272 |
Domestic production activities deduction |  |  | - |  |  |  | - |  |  |  | (62 | )
Uncertain tax positions |  |  | 1,046 |  |  |  | (1,435 | ) |  |  | 6,872 |
Noncontrolling interest |  |  | (643 | ) |  |  | (1,035 | ) |  |  | (1,425 | )
Other |  |  | 56 |  |  |  | 230 |  |  |  | 53 |
Total |  | $ | (7,100 | ) |  | $ | (12,813 | ) |  | $ | (22,922 | )
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 |
|  | 2020 |  |  | 2019 |
Unrecognized tax benefits, beginning of year |  | $ | 7,370 |  |  | $ | 9,232 |
Changes for tax positions for prior years |  |  | (74 | ) |  |  | (2,581 | )
Changes for tax positions for current year |  |  | 1,104 |  |  |  | 719 |
Unrecognized tax benefits, end of year |  | $ | 8,400 |  |  | $ | 7,370 |

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