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NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Tables)

6 Months Ended

Jul. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SCHEDULE OF ENTITY OWNERSHIP PERCENTAGE

 SCHEDULE OF ENTITY OWNERSHIP PERCENTAGE

		IHT OWNERSHIP %
ENTITY		DIRECT				INDIRECT (i)
Albuquerque Suite Hospitality, LLC			21.50	%			-
Tucson Hospitality Properties, LLLP			-				51.01	%
RRF Limited Partnership			75.98	%			-

(i) Indirect ownership is through the Partnership

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- Definition

The tabular disclosure of the effects of any changes in a parent's ownership interest in a subsidiary on the equity attributable to the parent if the ownership interests in a subsidiary changes during the period. The changes represented by this element did not result in the deconsolidation of the subsidiary.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4M
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481175/810-10-55-4M

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Subparagraph (d)
-SubTopic 10
-Topic 810
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A

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- References

No definition available.

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