Income Taxes (Tables)

12 Months Ended

Jan. 31, 2019

Income Tax Disclosure [Abstract]

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

The (benefit) provision for income taxes for fiscal years 2018, 2017 and 2016 consist of the following (amounts in thousands):

	2018			2017			2016
Federal:
Current	$	81		$	(2,094	)	$	12,197
Deferred		(23,547	)		(19,528	)		3,568
		(23,466	)		(21,622	)		15,765
State and Local:
Current		361			1,180			2,153
Deferred		183			923			(525	)
		544			2,103			1,628
(Benefit) provision for income taxes	$	(22,922	)	$	(19,519	)	$	17,393

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 (amounts in thousands):

	January 31,
	2019			2018
Assets:
General business credit carryforward	$	26,523		$	3,897
Accrued liabilities		308			687
State net operating loss carryforward		294			241
Other items		647			576
Valuation allowance		(232	)		(241	)
Total		27,540			5,160
Liabilities:
Basis in pass through entities, including depreciation		(25,725	)		(26,717	)
Other		(157	)		(149	)
Total		(25,882	)		(26,866	)
Net deferred tax asset (liability)	$	1,658		$	(21,706	)

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 2018, 2017 and 2016 as follows:

	2018			2017			2016
Federal income tax at statutory rate		21.0	%		33.8	%		35.0	%
State and local taxes, net of federal tax benefit		3.6			3.2			2.3
Section 45 production tax credits		(145.2	)		(45.4	)		—
Research and experimentation credits		(77.8	)		—			—
Tax Cuts and Jobs Act		1.9			(56.6	)		—
Domestic production activities deduction		—			(5.9	)		(2.9	)
Uncertain tax positions		47.1			1.4			0.8
Noncontrolling interest		(9.9	)		(7.6	)		(4.6	)
Other		2.2			0.2			—
Total		(157.1	)%		(76.9	)%		30.6	%

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):

	Fiscal Year
	2018		2017
Unrecognized tax benefits, beginning of year	$	2,325	$	2,096
Changes for tax positions for prior years		5,973		269
Changes for tax positions for current year		934		(40	)
Unrecognized tax benefits, end of year	$	9,232	$	2,325