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Federal Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
Jan. 31, 2019
Jan. 31, 2018
Income Tax Disclosure [Abstract]    
Net operating loss carryforwards $ 705,000 $ 2,763,000
Bad debt allowance 3,000 (22,000)
Accrued expenses 2,000 89,000
Syndications 2,923,000 5,179,000
Prepaid Insurance 30,000
Alternative minimum tax credit 51,000 91,000
Total deferred tax assets 3,684,000 8,130,000
Deferred income tax liability associated with book/tax (1,570,000) (2,884,000)
Net deferred income tax asset 2,114,000 5,246,000
Valuation allowance (2,114,000) (5,246,000)
Net deferred income tax