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Investment in Leasing Operations: (Tables) | 12 Months Ended
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Dec. 29, 2012
Investment in Leasing Operations: |
Schedule of investment in leasing operations |
|  | December 29, 2012 |  | December 31, 2011 |
Direct financing and sales-type leases: |  |  |  |  |
Minimum lease payments receivable |  | $ | 33,094,100 |  | $ | 27,413,300 |
Estimated residual value of equipment |  | 2,925,900 |  | 2,764,400 |
Unearned lease income net of initial direct costs deferred |  | (5,155,400 | ) | (4,217,000 | )
Security deposits |  | (2,882,400 | ) | (2,448,800 | )
Equipment installed on leases not yet commenced |  | 8,443,600 |  | 6,489,200 |
Total investment in direct financing and sales-type leases |  | 36,425,800 |  | 30,001,100 |
Allowance for credit losses |  | (775,800 | ) | (803,800 | )
Net investment in direct financing and sales-type leases |  | 35,650,000 |  | 29,197,300 |
Operating leases: |  |  |  |  |
Operating lease assets |  | 1,564,300 |  | 1,218,900 |
Less accumulated depreciation and amortization |  | (1,056,000 | ) | (567,300 | )
Net investment in operating leases |  | 508,300 |  | 651,600 |
Total net investment in leasing operations |  | $ | 36,158,300 |  | $ | 29,848,900 |
Schedule of future minimum lease payments receivable under lease contracts and the amortization of unearned lease income, net of initial direct costs deferred | Future minimum lease payments receivable under lease contracts and the amortization of unearned lease income, net of initial direct costs deferred, is as follows as of December 29, 2012:
|  | Direct Financing and Sales-Type Leases |  | Operating Leases |
Fiscal Year |  | Minimum Lease Payments Receivable |  | Income Amortization |  | Minimum Lease Payments Receivable |
2013 |  | $ | 17,848,200 |  | $ | 3,745,300 |  | $ | 1,419,100 |
2014 |  | 11,013,100 |  | 1,214,300 |  | 132,400 |
2015 |  | 3,734,000 |  | 190,100 |  | — |
2016 |  | 498,800 |  | 5,700 |  | — |
2017 |  | — |  | — |  | — |
Thereafter |  | — |  | — |  | — |
|  | $ | 33,094,100 |  | $ | 5,155,400 |  | $ | 1,551,500 |
Schedule of activity in the allowance for credit losses for leasing operations |
|  | December 29, 2012 |  | December 31, 2011 |
Balance at beginning of period |  | $ | 803,800 |  | $ | 907,800 |
Provisions charged to expense |  | (47,600 | ) | (43,400 | )
Recoveries |  | 251,000 |  | 349,700 |
Deductions for amounts written-off |  | (231,400 | ) | (410,300 | )
Balance at end of period |  | $ | 775,800 |  | $ | 803,800 |
Schedule of investment in direct financing and sales-type leases (investment in leases) and allowance for credit losses by loss evaluation methodology |
|  | December 29, 2012 |  | December 31, 2011 |
|  | Investment In Leases |  | Allowance for Credit Losses |  | Investment In Leases |  | Allowance for Credit Losses |
Collectively evaluated for loss potential |  | $ | 36,425,800 |  | $ | 775,800 |  | $ | 30,001,100 |  | $ | 803,800 |
Individually evaluated for loss potential |  | — |  | — |  | — |  | — |
Total |  | $ | 36,425,800 |  | $ | 775,800 |  | $ | 30,001,100 |  | $ | 803,800 |
Schedule of information regarding accruing and non-accrual leases |
|  | December 29, 2012 |
|  | 0-60 Days Delinquent and Accruing |  | 61-90 Days Delinquent and Accruing |  | Over 90 Days Delinquent and Accruing |  | Non-Accrual |  | Total |
Middle-Market |  | $ | 34,901,300 |  | $ | — |  | $ | — |  | $ | — |  | $ | 34,901,300 |
Small-Ticket |  | 1,517,700 |  | — |  | — |  | 6,800 |  | 1,524,500 |
Total Investment in Leases |  | $ | 36,419,000 |  | $ | — |  | $ | — |  | $ | 6,800 |  | $ | 36,425,800 |
|  | December 31, 2011 |
|  | 0-60 Days Delinquent and Accruing |  | 61-90 Days Delinquent and Accruing |  | Over 90 Days Delinquent and Accruing |  | Non-Accrual |  | Total |
Middle-Market |  | $ | 25,650,500 |  | $ | 932,100 |  | $ | — |  | $ | — |  | $ | 26,582,600 |
Small-Ticket |  | 3,351,400 |  | 48,300 |  | — |  | 18,800 |  | 3,418,500 |
Total Investment in Leases |  | $ | 29,001,900 |  | $ | 980,400 |  | $ | — |  | $ | 18,800 |  | $ | 30,001,100 |

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- Definition Tabular disclosure of the components of the investment in leveraged leases. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 30 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6952072&loc=d3e45424-112738 + Details
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