Consolidated Statements of Cash Flows (USD $)	12 Months Ended
Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
OPERATING ACTIVITIES:
Net income	$ 18,231,600	$ 12,937,900	$ 14,095,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	431,500	433,300	479,100
Provision for credit losses	(44,700)	(47,600)	(43,400)
Compensation expense related to stock options	1,153,600	930,200	755,700
Deferred income taxes	(499,200)	324,300	3,331,600
Gain on sale of marketable securities	(25,200)	(21,200)	(58,000)
Loss from disposal of property and equipment		300
Loss from equity investments		2,492,900	515,800
Impairment of investment in notes		1,324,400	883,100
Deferred initial direct costs	(444,400)	(728,000)	(337,800)
Amortization of deferred initial direct costs	539,900	574,000	539,500
Tax benefits on exercised stock options	(413,600)	(884,300)	(249,500)
Change in operating assets and liabilities:
Receivables	31,600	79,100	317,600
Income tax receivable/payable	1,647,800	(386,400)	416,700
Inventories	(25,500)	(2,700)	17,400
Prepaid expenses	(142,100)	(83,200)	20,600
Accounts payable	237,700	743,400	186,100
Accrued and other liabilities	(158,300)	(194,200)	(456,400)
Rents received in advance and security deposits	342,300	142,100	(40,700)
Other assets			(32,000)
Deferred revenue	785,900	538,000	247,400
Net cash provided by operating activities	21,648,900	18,172,300	20,587,800
INVESTING ACTIVITIES:
Purchase of long-term equity investments			(1,000,000)
Proceeds from sale of marketable securities	774,400	1,527,700	1,165,600
Purchase of marketable securities	(1,399,900)	(583,100)	(1,962,400)
Purchase of property and equipment	(396,400)	(188,300)	(168,000)
Purchase of equipment for lease contracts	(20,727,100)	(23,792,800)	(20,378,400)
Principal collections on lease receivables	17,755,900	16,886,700	20,090,400
Net cash used for investing activities	(3,993,100)	(6,149,800)	(2,252,800)
FINANCING ACTIVITIES:
Proceeds from borrowings on line of credit	2,000,000	25,100,000	3,000,000
Payments on line of credit	(12,800,000)	(14,300,000)	(11,800,000)
Repurchases of common stock	(1,854,900)	(7,220,300)	(3,527,200)
Proceeds from exercises of stock options	3,237,200	1,430,600	1,053,300
Dividends paid	(964,300)	(26,122,400)	(547,600)
Proceeds from discounted lease rentals	721,800	1,418,600
Tax benefits on exercised stock options	413,600	884,300	249,500
Net cash used for financing activities	(9,246,600)	(18,809,200)	(11,572,000)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	8,409,200	(6,786,700)	6,763,000
CASH AND CASH EQUIVALENTS, beginning of year	2,233,400	9,020,100	2,257,100
CASH AND CASH EQUIVALENTS, end of year	10,642,600	2,233,400	9,020,100
SUPPLEMENTAL DISCLOSURES:
Cash paid for interest	217,500	341,100	162,500
Cash paid for income taxes	10,135,100	10,291,200	5,203,100
Non-cash landlord leasehold improvements	$ 187,800

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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.