CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
Sep. 29, 2012	Sep. 24, 2011
OPERATING ACTIVITIES:
Net income	$ 11,179,900	$ 9,910,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	326,600	361,600
Provision for credit losses	(69,600)	8,200
Compensation expense related to stock options	683,000	552,800
Deferred income taxes	214,200
Loss (gain) on sale of marketable securities	(34,600)	600
Loss from equity investments	650,400	444,600
Impairment of investment in notes	660,700	546,100
Deferred initial direct costs	(484,100)	(269,000)
Amortization of deferred initial direct costs	421,800	440,800
Tax benefits on exercised stock options	(353,300)	(137,600)
Change in operating assets and liabilities:
Receivables	151,700	303,500
Income tax receivable / payable	53,800	2,742,600
Inventories	(16,800)	17,900
Prepaid expenses	(211,300)	(126,300)
Accounts payable	51,000	415,000
Accrued and other liabilities	998,400	51,500
Rents received in advance and security deposits	(100)	25,800
Other assets		(14,500)
Deferred revenue	450,500	152,700
Net cash provided by operating activities	14,672,200	15,426,300
INVESTING ACTIVITIES:
Purchase of long term investments		(1,000,000)
Proceeds from sale of marketable securities	1,424,700	161,300
Purchase of marketable securities	(466,700)	(451,500)
Purchase of property and equipment	(81,500)	(138,200)
Purchase of equipment for lease contracts	(17,372,400)	(15,578,600)
Principal collections on lease receivables	12,802,200	15,069,800
Net cash used for investing activities	(3,693,700)	(1,937,200)
FINANCING ACTIVITIES:
Proceeds from borrowings on line of credit	20,300,000	3,000,000
Payments on line of credit	(9,600,000)	(11,800,000)
Repurchases of common stock	(4,893,600)	(3,527,200)
Proceeds from exercises of stock options	594,900	738,300
Dividends paid	(25,922,600)	(398,400)
Proceeds from discounted lease rentals	1,418,600
Tax benefits on exercised stock options	353,300	137,600
Net cash used for financing activities	(17,749,400)	(11,849,700)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(6,770,900)	1,639,400
Cash and cash equivalents, beginning of period	9,020,100	2,257,100
Cash and cash equivalents, end of period	2,249,200	3,896,500
SUPPLEMENTAL DISCLOSURES:
Cash paid for interest	266,400	142,600
Cash paid for income taxes	$ 7,325,500	$ 4,085,000

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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.