CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
Mar. 31, 2012	Mar. 26, 2011
OPERATING ACTIVITIES:
Net income	$ 3,516,000	$ 3,026,300
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	114,500	120,500
Provision for credit losses	(53,000)	45,400
Compensation expense related to stock options	205,400	170,400
Deferred income taxes	275,100
Loss (gain) on sale of marketable securities	(30,000)	600
Loss from equity investments	37,400	77,000
Deferred initial direct costs	(152,000)	(52,100)
Amortization of deferred initial direct costs	102,300	150,700
Tax benefits on exercised stock options	(327,400)	(69,800)
Change in operating assets and liabilities:
Receivables	33,800	492,300
Income tax receivable / payable	513,100	582,900
Inventories	(600)	38,100
Prepaid expenses	(75,400)	(25,600)
Accounts payable	(190,500)	1,161,700
Accrued and other liabilities	288,900	1,690,400
Rents received in advance and security deposits	107,600	76,200
Other assets		3,000
Deferred revenue	167,400	216,800
Net cash provided by operating activities	4,532,600	7,704,800
INVESTING ACTIVITIES:
Proceeds from sale of marketable securities	1,311,600	160,400
Purchase of marketable securities	(265,800)
Purchase of property and equipment	(23,700)	(32,400)
Purchase of equipment for lease contracts	(4,338,000)	(4,720,000)
Principal collections on lease receivables	4,545,500	4,405,700
Net cash provided by (used for) investing activities	1,229,600	(186,300)
FINANCING ACTIVITIES:
Proceeds from borrowings on line of credit	14,600,000
Payments on line of credit	(2,500,000)	(5,300,000)
Repurchases of common stock		(2,499,300)
Proceeds from exercises of stock options	403,200	421,300
Dividends paid	(25,519,500)	(99,800)
Tax benefits on exercised stock options	327,400	69,800
Net cash used for financing activities	(12,688,900)	(7,408,000)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(6,926,700)	110,500
Cash and cash equivalents, beginning of period	9,020,100	2,257,100
Cash and cash equivalents, end of period	2,093,400	2,367,600
SUPPLEMENTAL DISCLOSURES:
Cash paid for interest	19,800	90,200
Cash paid for income taxes	$ 1,481,100	$ 1,348,200

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This element represents the amortization of deferred leasing fees incurred by the lessor and amortized over the term of the lease. Such fees represent (a) costs to originate a lease incurred in transactions with independent third parties that (i) result directly from and are essential to acquire that lease and (ii) would not have been incurred had that leasing transaction not occurred and (b) certain costs directly related to specified activities performed by the lessor for that lease. Those activities are: evaluating the prospective lessee's financial condition; evaluating and recording guarantees, collateral, and other security arrangements; negotiating lease terms; preparing and processing lease documents; and closing the transaction.