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Consolidated Statements of Cash Flows (USD $)
 12 Months Ended
Dec. 31, 2011
Dec. 25, 2010
OPERATING ACTIVITIES:    
Net income $ 14,095,000 $ 10,329,000
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation 479,100 466,200
Provision for credit losses (43,400) 189,000
Compensation expense related to stock options 755,700 725,500
Deferred income taxes 3,331,600 1,216,200
Loss/(gain) on sale of marketable securities (58,000) 50,500
Loss from equity investments 515,800 259,100
Impairment of investment in notes 883,100  
Deferred initial direct costs (337,800) (407,700)
Amortization of deferred initial direct costs 539,500 723,100
Tax benefits on exercised stock options (249,500) (17,600)
Change in operating assets and liabilities:    
Receivables 317,600 (80,200)
Income tax receivable / payable 416,700 (454,600)
Inventories 17,400 25,500
Prepaid expenses 20,600 16,200
Accounts payable 186,100 (141,000)
Accrued and other liabilities (456,400) 99,100
Rents received in advance and security deposits (40,700) (521,000)
Other assets (32,000) 11,900
Deferred revenue 247,400 (89,000)
Net cash provided by operating activities 20,587,800 12,400,200
INVESTING ACTIVITIES:    
Purchase of long-term investments (1,000,000)  
Proceeds from sale of marketable securities 1,165,600 1,612,000
Purchase of marketable securities (1,962,400) (565,100)
Purchase of property and equipment (168,000) (408,600)
Purchase of equipment for lease contracts (20,378,400) (15,294,200)
Principal collections on lease receivables 20,090,400 20,015,600
Net cash provided by (used for) investing activities (2,252,800) 5,359,700
FINANCING ACTIVITIES:    
Proceeds from borrowings on line of credit 3,000,000 19,300,000
Payments on line of credit (11,800,000) (19,782,000)
Proceeds from issuance of subordinated notes   146,800
Payments on subordinated notes   (21,372,400)
Repurchases of common stock (3,527,200) (3,997,600)
Proceeds from exercises of stock options 1,053,300 920,600
Dividends paid (547,600) (301,200)
Proceeds from discounted lease rentals   74,600
Tax benefits on exercised stock options 249,500 17,600
Net cash used for financing activities (11,572,000) (24,993,600)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 6,763,000 (7,233,700)
CASH AND CASH EQUIVALENTS, beginning of year 2,257,100 9,490,800
CASH AND CASH EQUIVALENTS, end of year 9,020,100 2,257,100
SUPPLEMENTAL DISCLOSURES:    
Cash paid for interest 162,500 2,258,900
Cash paid for income taxes $ 5,203,100 $ 6,585,500