INCOME TAXES (Tables)

12 Months Ended

Jan. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision (benefit) for income taxes for fiscal years 2016, 2015 and 2014 consists of the following (amounts in thousands):

	2016			2015			2014
Federal:
Current	$	12,197		$	15,804		$	23,452
Deferred		3,568			(2,867	)		20,717
		15,765			12,937			44,169
State and Local:
Current		2,153			2,651			3,536
Deferred		(525	)		(1,480	)		1,944
		1,628			1,171			5,480
Provision for income taxes	$	17,393		$	14,108		$	49,649

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 as of January 31, 2017 and 2016 (amounts in thousands):

	January 31,
	2017			2016
Assets:
Accrued liabilities	$	539		$	915
State net operating loss carryforward		412			1,147
Other items		513			198
Valuation allowance		(417	)		(1,151	)
Total		1,047			1,109
Liabilities:
Basis in pass through entities, including depreciation		(41,080	)		(37,834	)
Other		(278	)		(543	)
Total		(41,358	)		(38,377	)
Net deferred tax liability	$	(40,311	)	$	(37,268	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The effective income tax rate on consolidated pre-tax income or loss differs from the federal income tax statutory rate for fiscal years 2016, 2015 and 2014 as follows:

	2016			2015			2014
Federal income tax at statutory rate		35.0	%		35.0	%		35.0	%
State and local taxes, net of federal tax benefit		2.3			(1.3	)		3.6
Net change in valuation allowance		—			(1.2	)		(0.2	)
Domestic production activities deduction		(2.9	)		(1.7	)		(1.1	)
Uncertain tax positions		0.8			1.0			—
Noncontrolling interest		(4.6	)		(4.4	)		(4.0	)
Other		—			—			(0.8	)
Total		30.6	%		27.4	%		32.5	%

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 (dollars in thousands):

	Years Ended January 31,
	2017		2016
Unrecognized tax benefits, beginning of year	$	987	$	1,658
Changes for tax positions for prior years		1,109		(1,658	)
Changes for tax positions for current year		—		987
Unrecognized tax benefits, end of year	$	2,096	$	987