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INCOME TAXES - Income Tax Expense Reconciliation (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Oct. 31, 2019
Oct. 31, 2018
Oct. 31, 2019
Oct. 31, 2018
INCOME TAXES        
Federal corporate income tax rate (as percent)     21.00% 21.00%
Computed expected income tax benefit (expense)     $ 8,070 $ (10,427)
Federal research and development tax credits       13,866
State income taxes, net of federal tax effect     185 676
Net operating loss deemed unrealizable     (6,280) 1,730
Bad debt loss     (5,026)  
Foreign tax differential     (766)  
Adjustments and other permanent differences     (1,299) (1,336)
Income tax benefit $ (1,996) $ 12,560 4,936 $ 4,509
Deferred tax valuation allowance $ 6,300   6,300  
Total income tax benefit     $ 5,900