RECEIVABLES (Tables)

9 Months Ended

Oct. 31, 2021

Receivables [Abstract]

Schedule of Receivables

	October 31, 2021		January 31, 2021
	(in thousands)
Trade and unbilled receivables from contracts with customers
Trade receivables due from customers	$	36,280	$	31,664
Unbilled receivables	21,842		12,909
Less allowance for expected credit losses	2,600		2,994
	55,522		41,579
Trade receivables due from finance companies	14,899		14,133
Trade and unbilled receivables from rental contracts
Trade receivables	5,520		4,329
Unbilled receivables	1,025		520
Less allowance for expected credit losses	1,892		1,939
	4,653		2,910
Other receivables
Due from manufacturers	9,200		8,720
Other	1,568		1,767
	10,768		10,487
Receivables, net of allowance for expected credit losses	$	85,842	$	69,109

Accounts Receivable, Allowance for Credit Loss

Following is a summary of allowance for credit losses on trade and unbilled accounts receivable by segment:

	Agriculture		Construction		International		Total
	(in thousands)
Balance at January 31, 2021	$	228	$	1,074	$	1,690	$	2,992
Current expected credit loss provision	30		68		(2)		96
Write-offs charged against allowance	17		84		38		139
Credit loss recoveries collected	—		4		—		4
Foreign exchange impact	—		—		(50)		(50)
Balance at April 30, 2021	241		1,062		1,600		2,903
Current expected credit loss provision	84		50		(225)		(91)
Write-offs charged against allowance	33		64		21		118
Credit loss recoveries collected	7		1		—		8
Foreign exchange impact	—		—		19		19
Balance at July 31, 2021	299		1,049		1,373		2,721
Current expected credit loss provision	(3)		26		(8)		15
Write-offs charged against allowance	87		29		6		122
Credit loss recoveries collected	2		3		—		5
Foreign exchange impact	—		—		(19)		(19)
Balance at October 31, 2021	$	211	$	1,049	$	1,340	$	2,600

	Agriculture		Construction		International		Total
	(in thousands)
Balance at February 1, 2020	$	181	$	1,016	$	1,746	$	2,943
Current expected credit loss provision	14		113		226		353
Write-offs charged against allowance	5		71		133		209
Credit loss recoveries collected	40		4		6		50
Foreign exchange impact	—		—		(29)		(29)
Balance at April 30, 2020	230		1,062		1,816		3,108
Current expected credit loss provision	16		95		265		376
Write-offs charged against allowance	47		78		98		223
Credit loss recoveries collected	9		—		—		9
Foreign exchange impact	—		—		23		23
Balance at July 31, 2020	208		1,079		2,006		3,293
Current expected credit loss provision	30		12		(256)		(215)
Write-offs charged against allowance	44		21		48		114
Credit loss recoveries collected	2		18		—		20
Foreign exchange impact	—		—		67		67
Balance at October 31, 2020	$	196	$	1,088	$	1,769	$	3,053

Impaired Financing Receivables

The following table presents impairment losses (recoveries) on receivables arising from sales contracts with customers and receivables arising from rental contracts:

	Three Months Ended October 31,				Nine Months Ended October 31,
	2021		2020		2021		2020
	(in thousands)
Impairment losses (recoveries) on:
Receivables from sales contracts	$	20	$	(213)	$	340	$	307
Receivables from rental contracts	54		(59)		24		92
	$	74	$	(272)	$	364	$	399