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Investment in Leasing Operations (Details 3) (USD $)
Jun. 30, 2012
Dec. 31, 2011
Direct Financing and Sales-Type Leases, Minimum Lease Payments Receivable    
2012 $ 7,940,500  
2013 11,989,200  
2014 5,765,400  
2015 1,515,200  
2016 499,200  
Total 27,709,500 27,413,300
Direct Financing and Sales-Type Leases, Income Amortization    
2012 2,103,800  
2013 1,918,400  
2014 466,700  
2015 81,000  
2016 5,800  
Total 4,575,700 4,217,000
Operating Leases, Minimum Lease Payments Receivable    
2012 653,400  
2013 1,517,800  
2014 132,400  
Total $ 2,303,600