RECEIVABLES (Tables)

6 Months Ended

Jul. 31, 2022

Receivables [Abstract]

Schedule of Receivables


			July 31, 2022						January 31, 2022
			(in thousands)
Trade and unbilled receivables from contracts with customers
Trade receivables due from customers			$	37,271					$	30,041
Unbilled receivables			24,435						17,129
Less allowance for expected credit losses			2,722						1,979
			58,984						45,191

Trade receivables due from finance companies			15,096						17,937

Trade and unbilled receivables from rental contracts
Trade receivables			3,832						3,055
Unbilled receivables			1,057						538
Less allowance for expected credit losses			375						469
			4,514						3,124
Other receivables
Due from manufacturers			14,556						22,979
Other			3,219						5,056
			17,775						28,035
Receivables, net of allowance for expected credit losses			$	96,369					$	94,287

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, 2022			$	244					$	193					$	1,542					$	1,979
Current expected credit loss provision			79						35						846						960
Write-offs charged against allowance			30						97						61						188
Credit loss recoveries collected			16						4						—						20
Foreign exchange impact			—						—						(49)						(49)
Balance at July 31, 2022			$	309					$	135					$	2,278					$	2,722


			Agriculture						Construction						International						Total
			(in thousands)
Balance at January 31, 2021			$	228					$	1,074					$	1,690					$	2,992
Current expected credit loss provision			114						118						(227)						5
Write-offs charged against allowance			50						147						60						257
Credit loss recoveries collected			7						5						—						12
Foreign exchange impact			—						—						(31)						(31)
Balance at July 31, 2021			$	299					$	1,050					$	1,372					$	2,721

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 July 31,												Six Months Ended July 31,
			2022						2021						2022						2021
			(in thousands)
Impairment losses (recoveries) on:
Receivables from sales contracts			$	186					$	222					$	999					$	320
Receivables from rental contracts			43						3						32						(30)
			$	229					$	225					$	1,031					$	290