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Investment in Leasing Operations: (Tables) | 9 Months Ended
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Sep. 28, 2013
Investment in Leasing Operations: |
Schedule of investment in leasing operations |
|  | September 28, 2013 |  | December 29, 2012 |
Direct financing and sales-type leases: |  |  |  |  |
Minimum lease payments receivable |  | $ | 37,061,800 |  | $ | 33,094,100 |
Estimated residual value of equipment |  | 4,399,100 |  | 2,925,900 |
Unearned lease income net of initial direct costs deferred |  | (5,544,700 | ) | (5,155,400 | )
Security deposits |  | (3,135,300 | ) | (2,882,400 | )
Equipment installed on leases not yet commenced |  | 4,496,900 |  | 8,443,600 |
Total investment in direct financing and sales-type leases |  | 37,277,800 |  | 36,425,800 |
Allowance for credit losses |  | (805,500 | ) | (775,800 | )
Net investment in direct financing and sales-type leases |  | 36,472,300 |  | 35,650,000 |
Operating leases: |  |  |  |  |
Operating lease assets |  | 1,229,800 |  | 1,564,300 |
Less accumulated depreciation and amortization |  | (1,028,700 | ) | (1,056,000 | )
Net investment in operating leases |  | 201,100 |  | 508,300 |
Total net investment in leasing operations |  | $ | 36,673,400 |  | $ | 36,158,300 |
Schedule of future minimum lease payments receivable under lease contracts and the amortization of unearned lease income, net of initial direct costs deferred |
|  | Direct Financing and Sales-Type Leases |  | Operating Leases |
|  | Minimum Lease Payments Receivable |  | Income Amortization |  | Minimum Lease Payments Receivable |
2013 |  | $ | 5,862,700 |  | $ | 1,635,700 |  | $ | 429,100 |
2014 |  | 19,388,800 |  | 3,071,800 |  | 332,000 |
2015 |  | 9,836,500 |  | 790,500 |  | 49,900 |
2016 |  | 1,972,000 |  | 46,600 |  | — |
2017 |  | 1,800 |  | 100 |  | — |
Thereafter |  | — |  | — |  | — |
|  | $ | 37,061,800 |  | $ | 5,544,700 |  | $ | 811,000
Schedule of activity in the allowance for credit losses for leasing operations |
|  | September 28, 2013 |  | September 29, 2012 |
Balance at beginning of period |  | $ | 775,800 |  | $ | 803,800 |
Provisions charged to expense |  | (67,700 | ) | (69,600 | )
Recoveries |  | 114,700 |  | 195,900 |
Deductions for amounts written-off |  | (17,300 | ) | (128,100 | )
Balance at end of period |  | $ | 805,500 |  | $ | 802,000 |
Schedule of investment in direct financing and sales-type leases (investment in leases) and allowance for credit losses by loss evaluation methodology |
|  | September 28, 2013 |  | December 29, 2012 |
|  | Investment In Leases |  | Allowance for Credit Losses |  | Investment In Leases |  | Allowance for Credit Losses |
Collectively evaluated for loss potential |  | $ | 37,277,800 |  | $ | 805,500 |  | $ | 36,425,800 |  | $ | 775,800 |
Individually evaluated for loss potential |  | — |  | — |  | — |  | — |
Total |  | $ | 37,277,800 |  | $ | 805,500 |  | $ | 36,425,800 |  | $ | 775,800 |
Schedule of information regarding accruing and non-accrual leases |
|  | September 28, 2013 |
|  | 0-60 Days Delinquent and Accruing |  | 61-90 Days Delinquent and Accruing |  | Over 90 Days Delinquent and Accruing |  | Non-Accrual |  | Total |
Middle-Market |  | $ | 36,158,500 |  | $ | — |  | $ | — |  | $ | — |  | $ | 36,158,500 |
Small-Ticket |  | 1,097,100 |  | 22,200 |  | — |  | — |  | 1,119,300 |
Total Investment in Leases |  | $ | 37,255,600 |  | $ | 22,200 |  | $ | — |  | $ | — |  | $ | 37,277,800 |
|  | 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

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- Definition Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953423-111524 + Details
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- Definition Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5111-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953401-111524 + Details
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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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