INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Jan. 31, 2021	Jan. 31, 2020
Assets:
General business credit carryforward	$ 40,641,000	$ 36,198,000
Accrued liabilities	3,000	136,000
State net operating loss carryforward	294,000	366,000
Other items	206,000	230,000
Valuation allowance	(232,000)	(232,000)
Total	40,912,000	36,698,000
Liabilities:
Basis in pass through entities, including depreciation	(20,076,000)	(23,823,000)
Other	(159,000)	(148,000)
Total	(20,235,000)	(23,971,000)
Net deferred tax asset	$ 20,677,000	$ 12,727,000