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Expected future corporate tax returns.

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Percentage of allowance for doubtful accounts.

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The number of shares issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or payments in the period.

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The price per share of the conversion feature embedded in the debt instrument.

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Contractual interest rate for funds borrowed, under the debt agreement.

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The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.

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Sum of the carrying amounts as of the balance sheet date of all investments.

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The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

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The amount of cash received during the period as refunds for the overpayment of taxes.

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

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The cash outflow from the repayment of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.

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Weighted average number of limited partnership units outstanding determined by relating the portion of time within a reporting period that limited partnership units have been outstanding to the total time in that period. Used in the calculation of diluted net income or loss per limited partnership unit.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended		6 Months Ended
	Dec. 16, 2019	Mar. 31, 2021	Jul. 31, 2021	Jul. 31, 2020	Jul. 31, 2021	Jul. 31, 2020	Feb. 28, 2021	Jan. 31, 2021	Aug. 31, 2020	Jan. 31, 2019
Property, Plant and Equipment [Line Items]
Accounts Receivable, Allowance for Credit Loss								$ 0
Corporate tax returns			$ 52,000		$ 52,000				$ 175,000	$ 294,000
Expected future corporate tax returns			$ 120,000		$ 120,000
Proceeds from income tax		$ 68,000
Stock issued during period share-based compensation, shares			30,000
Weighted Average Limited Partnership Units Outstanding, Diluted					3,174,041
Weighted average incremental shares resulting from unit conversion			3,174,041	3,185,746
Advertising expense			$ 67,000	$ 56,000	$ 113,000	$ 116,000
Debt Instrument, Interest Rate, Stated Percentage			7.00%		7.00%
Number of warrants to purchase common stock			30,000		30,000
Investments	$ 700,000		$ 90,000		$ 90,000			$ 60,000
Debenture Warrants [Member]
Property, Plant and Equipment [Line Items]
Warrants exercise price			$ 1.00		$ 1.00
Additional Warrants [Member]
Property, Plant and Equipment [Line Items]
Warrants exercise price			$ 2.25		$ 2.25
UniGen Power Inc. [Member]
Property, Plant and Equipment [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			6.00%		6.00%
Debt Instrument, Convertible, Conversion Price	$ 1.00
Number of warrants to purchase common stock	3,000,000		30,000		30,000
Long-term Line of Credit	$ 500,000		$ 0		$ 0		$ 2,000,000
Equity Method Investment, Ownership Percentage			25.00%		25.00%
Investments	1,000,000
UniGen Power Inc. [Member] \| Fair Value of Warrants [Member]
Property, Plant and Equipment [Line Items]
Investments	$ 300,000
UniGen Power Inc. [Member] \| Options Held [Member]
Property, Plant and Equipment [Line Items]
Debt conversion, shares	500,000
Debt Instrument, Convertible, Conversion Price	$ 1
Long-term Line of Credit	$ 500,000
UniGen Power Inc. [Member] \| Common Class A [Member]
Property, Plant and Equipment [Line Items]
Equity Method Investment, Ownership Percentage	25.00%
UniGen Power Inc. [Member] \| Debenture Warrants [Member] \| Common Class A [Member]
Property, Plant and Equipment [Line Items]
Debt conversion, shares	1,000,000
Number of warrants to purchase common stock	1,000,000
Warrants exercise price	$ 1.00
UniGen Power Inc. [Member] \| Additional Warrants [Member] \| Common Class A [Member]
Property, Plant and Equipment [Line Items]
Number of warrants to purchase common stock	200,000						300,000
Warrants exercise price	$ 2.25						$ 2.25
UniGen Power Inc. [Member] \| Additional Warrant [Member]
Property, Plant and Equipment [Line Items]
Number of warrants to purchase common stock			300,000		300,000
Warrants exercise price			$ 2.25		$ 2.25
Convertible Debenture Purchase Agreement [Member] \| UniGen Power Inc. [Member]
Property, Plant and Equipment [Line Items]
Repayments of Convertible Debt	$ 1,000,000
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Independent Trustees One [Member]
Property, Plant and Equipment [Line Items]
Stock issued during period share-based compensation, shares					6,000
Independent Trustees Two [Member]
Property, Plant and Equipment [Line Items]
Stock issued during period share-based compensation, shares					6,000
Independent Trustees Three [Member]
Property, Plant and Equipment [Line Items]
Stock issued during period share-based compensation, shares					6,000
90 days [Member]
Property, Plant and Equipment [Line Items]
Percentage of allowance for doubtful accounts.					50.00%
120 days [Member]
Property, Plant and Equipment [Line Items]
Percentage of allowance for doubtful accounts.					100.00%
Building and Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life					40 years
Furniture, Fixtures and Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life					10 years
Furniture, Fixtures and Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life					3 years