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Investment in Leasing Operations (Details 4) (USD $)
6 Months Ended
Jun. 30, 2012
Jun. 25, 2011
Dec. 31, 2011
Investment In Leases      
Total investment in direct financing and sales-type leases $ 32,394,400   $ 30,001,100
Allowance for Credit Losses      
Total 785,800   803,800
Investment in leases
     
Activity in the allowance for credit losses for leasing operations      
Balance at beginning of period 803,800 907,800  
Provisions charged to expense (67,900) 21,300  
Recoveries 159,900 178,700  
Deductions for amounts written-off (110,000) (262,300)  
Balance at end of period 785,800 845,500  
Investment In Leases      
Collectively evaluated for loss potential 32,394,400   30,001,100
Total investment in direct financing and sales-type leases 32,394,400   30,001,100
Allowance for Credit Losses      
Collectively evaluated for loss potential 785,800   803,800
Total $ 785,800   $ 803,800