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Investment in Leasing Operations: (Tables) | 3 Months Ended
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Mar. 29, 2014
Investment in Leasing Operations: |
Schedule of investment in leasing operations |
|  | March 29, 2014 |  | December 28, 2013 |
Direct financing and sales-type leases: |  |  |  |  |
Minimum lease payments receivable |  | $ | 38,245,300 |  | $ | 35,450,900 |
Estimated residual value of equipment |  | 3,953,400 |  | 4,348,800 |
Unearned lease income net of initial direct costs deferred |  | (6,700,400 | ) | (4,963,400 | )
Security deposits |  | (3,276,300 | ) | (3,325,600 | )
Equipment installed on leases not yet commenced |  | 8,570,300 |  | 6,718,000 |
Total investment in direct financing and sales-type leases |  | 40,792,300 |  | 38,228,700 |
Allowance for credit losses |  | (870,600 | ) | (822,700 | )
Net investment in direct financing and sales-type leases |  | 39,921,700 |  | 37,406,000 |
Operating leases: |  |  |  |  |
Operating lease assets |  | 375,200 |  | 1,353,500 |
Less accumulated depreciation and amortization |  | (280,300 | ) | (1,218,200 | )
Net investment in operating leases |  | 94,900 |  | 135,300 |
Total net investment in leasing operations |  | $ | 40,016,600 |  | $ | 37,541,300 |
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 for the remainder of fiscal 2014 and the full fiscal years thereafter as of March 29, 2014:
|  | Direct Financing and Sales-Type Leases |  | Operating Leases |
|  | Minimum Lease Payments Receivable |  | Income Amortization |  | Minimum Lease Payments Receivable |
2014 |  | $ | 17,918,600 |  | $ | 4,101,800 |  | $ | 204,800 |
2015 |  | 15,189,200 |  | 2,200,900 |  | 76,800 |
2016 |  | 4,953,500 |  | 396,500 |  | — |
2017 |  | 184,000 |  | 1,200 |  | — |
2018 |  | — |  | — |  | — |
Thereafter |  | — |  | — |  | — |
|  | $ | 38,245,300 |  | $ | 6,700,400 |  | $ | 281,600 |
Schedule of activity in the allowance for credit losses for leasing operations |
|  | March 29, 2014 |  | March 30, 2013 |
Balance at beginning of period |  | $ | 822,700 |  | $ | 775,800 |
Provisions charged to expense |  | 38,900 |  | 13,800 |
Recoveries |  | 9,000 |  | 21,300 |
Deductions for amounts written-off |  | — |  | (10,900 | )
Balance at end of period |  | $ | 870,600 |  | $ | 800,000 |
Schedule of investment in direct financing and sales-type leases (investment in leases) and allowance for credit losses by loss evaluation methodology |
|  | March 29, 2014 |  | December 28, 2013 |
|  | Investment In Leases |  | Allowance for Credit Losses |  | Investment In Leases |  | Allowance for Credit Losses |
Collectively evaluated for loss potential |  | $ | 40,792,300 |  | $ | 870,600 |  | $ | 38,228,700 |  | $ | 822,700 |
Individually evaluated for loss potential |  | — |  | — |  | — |  | — |
Total |  | $ | 40,792,300 |  | $ | 870,600 |  | $ | 38,228,700 |  | $ | 822,700 |
Schedule of information regarding accruing and non-accrual leases |
|  | March 29, 2014 |
|  | 0-60 Days Delinquent and Accruing |  | 61-90 Days Delinquent and Accruing |  | Over 90 Days Delinquent and Accruing |  | Non-Accrual |  | Total |
Middle-Market |  | $ | 39,281,800 |  | $ | — |  | $ | — |  | $ | 322,300 |  | $ | 39,604,100 |
Small-Ticket |  | 1,188,200 |  | — |  | — |  | — |  | 1,188,200 |
Total Investment in Leases |  | $ | 40,470,000 |  | $ | — |  | $ | — |  | $ | 322,300 |  | $ | 40,792,300 |
|  | December 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 |  | $ | 36,716,100 |  | $ | — |  | $ | — |  | $ | 416,400 |  | $ | 37,132,500 |
Small-Ticket |  | 1,096,200 |  | — |  | — |  | — |  | 1,096,200 |
Total Investment in Leases |  | $ | 37,812,300 |  | $ | — |  | $ | — |  | $ | 416,400 |  | $ | 38,228,700 |

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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=28368275&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=28368275&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=28368275&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=25496975&loc=d3e45424-112738 + Details
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