XML 49 R37.htm IDEA: XBRL DOCUMENT v3.19.1
Income Taxes (Tables)
12 Months Ended
Jan. 31, 2019
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] The (benefit) provision for income taxes for fiscal years 2018, 2017 and 2016 consist of the following (amounts in thousands):

   2018   2017   2016 
                
Federal:               
Current  $81   $(2,094)  $12,197 
Deferred   (23,547)   (19,528)   3,568 
                
    (23,466)   (21,622)   15,765 
                
State and Local:               
Current   361    1,180    2,153 
Deferred   183    923    (525)
                
    544    2,103    1,628 
                
(Benefit) provision for income taxes  $(22,922)  $(19,519)  $17,393 
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] The tax effects of significant temporary differences representing deferred tax assets and liabilities are as follows (amounts in thousands):

   January 31, 
   2019   2018 
         
Assets:          
General business credit carryforward  $26,523   $3,897 
Accrued liabilities   308    687 
State net operating loss carryforward   294    241 
Other items   647    576 
Valuation allowance   (232)   (241)
           
Total   27,540    5,160 
Liabilities:          
Basis in pass through entities, including depreciation   (25,725)   (26,717)
Other   (157)   (149)
           
Total   (25,882)   (26,866)
Net deferred tax asset (liability)  $1,658   $(21,706)
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] The effective income tax rate on consolidated pre-tax income or loss differs from the federal income tax statutory rate for fiscal years 2018, 2017 and 2016 as follows:

   2018   2017   2016 
                
Federal income tax at statutory rate   21.0%   33.8%   35.0%
State and local taxes, net of federal tax benefit   3.6    3.2    2.3 
Section 45 production tax credits   (145.2)   (45.4)   — 
Research and experimentation credits   (77.8)   —    — 
Tax Cuts and Jobs Act   1.9    (56.6)   — 
Domestic production activities deduction   —    (5.9)   (2.9)
Uncertain tax positions   47.1    1.4    0.8 
Noncontrolling interest   (9.9)   (7.6)   (4.6)
Other   2.2    0.2    — 
                
Total   (157.1)%   (76.9)%   30.6%
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] A reconciliation of the beginning and ending amount of unrecognized tax benefits, including interest and penalties, is as follows (dollars in thousands):

   Fiscal Year 
   2018   2017 
           
Unrecognized tax benefits, beginning of year  $2,325   $2,096 
Changes for tax positions for prior years   5,973    269 
Changes for tax positions for current year   934    (40)
           
Unrecognized tax benefits, end of year  $9,232   $2,325