INCOME TAXES (Detail) - Schedule of Deferred Tax Assets and Liabilities (USD $)	Jan. 31, 2013	Jan. 31, 2012
Assets:
Deferral of service contract income	$ 136,000	$ 590,000
Accrued liabilities	46,000	553,000
Installment sales of limited partnerships		288,000
Stock based compensation	338,000	406,000
Property and equipment, net	613,000
Federal net operating loss carryforward	7,625,000
AMT credit carryforward	23,589,000	23,994,000
Alcohol fuels tax credit	573,000
State net operating loss carryforward	3,236,000	2,338,000
Other items	748,000	1,305,000
Valuation allowance	(1,891,000)	(1,676,000)
Total	35,013,000	27,798,000
Liabilities:
Basis in pass through entities, including depreciation	(36,489,000)	(29,068,000)
Other	(1,735,000)	(282,000)
Total	(38,224,000)	(29,350,000)
Net deferred tax liability	$ (3,211,000)	$ (1,552,000)