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Related-Party Transactions
3 Months Ended
Apr. 30, 2019
Related Party Transactions [Abstract]  
Related Party Transactions Disclosure [Text Block]

Note 15. Related-Party Transactions


During the first quarters of fiscal years 2019 and 2018, One Earth and NuGen purchased approximately $46.7 million and approximately $46.1 million, respectively, of corn from minority equity investors and board members of those subsidiaries. The Company had amounts payable to related parties for corn purchases of approximately $1.7 million and approximately $1.9 million at April 30, 2019 and January 31, 2019, respectively.


During each of the first quarters of fiscal years 2019 and 2018, the Company recognized commission expense of approximately $0.1 million, payable to the minority investor in the refined coal entity. The commission expense is associated with the refined coal acquisition. The Company had accrued liabilities and accounts payable related to the commission expense of approximately $1.4 million and approximately $1.6 million at April 30, 2019 and January 31, 2019, respectively.