XML 39 R28.htm IDEA: XBRL DOCUMENT v3.21.1
RECEIVABLES (Tables)
3 Months Ended
Apr. 30, 2021
Receivables [Abstract]  
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]
April 30, 2021January 31, 2021
(in thousands)
Trade and unbilled receivables from contracts with customers
Trade receivables due from customers$32,634 $31,664 
Unbilled receivables17,005 12,909 
Less allowance for expected credit losses2,908 2,994 
46,731 41,579 
Trade receivables due from finance companies13,732 14,133 
Trade and unbilled receivables from rental contracts
Trade receivables4,133 4,329 
Unbilled receivables549 520 
Less allowance for expected credit losses1,899 1,939 
2,783 2,910 
Other receivables
Due from manufacturers7,152 8,720 
Other1,530 1,767 
8,682 10,487 
Receivables, net of allowance for expected credit losses$71,928 $69,109 
Impaired Financing Receivables [Table Text Block] The following table presents impairment losses (recoveries) on receivables arising from sales contracts with customers and receivables arising from rental contracts:
Three Months Ended April 30,
20212020
(in thousands)
Impairment losses (recoveries) on:
Receivables from sales contracts$98 $143 
Receivables from rental contracts(34)138 
$64 $281 
Accounts Receivable, Allowance for Credit Loss Following is a summary of allowance for credit losses on trade and unbilled accounts receivable by segment:
AgricultureConstructionInternationalTotal
(in thousands)
Balance at January 31, 2021$228 $1,074 $1,690 $2,992 
Current expected credit loss provision30 68 (2)96 
Write-offs charged against allowance17 84 38 139 
Credit loss recoveries collected— — 
Foreign exchange impact— — (50)(50)
Balance at April 30, 2021$241 $1,062 $1,600 $2,903 

AgricultureConstructionInternationalTotal
(in thousands)
Balance at February 1, 2020$181 $1,016 $1,746 $2,943 
Current expected credit loss provision14 113 226 353 
Write-offs charged against allowance71 133 209 
Credit loss recoveries collected40 50 
Foreign exchange impact— — (29)(29)
Balance at April 30, 2020$230 $1,062 $1,816 $3,108