CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
Sep. 27, 2014	Sep. 28, 2013
OPERATING ACTIVITIES:
Net income	$ 14,455,700	$ 13,645,800
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	304,600	321,400
Provision for credit losses	26,100	(67,700)
Compensation expense related to stock options	1,037,200	842,900
Deferred income taxes	(2,858,000)	294,700
Gain on sale of marketable securities	(12,700)
Deferred initial direct costs	(757,100)	(374,100)
Amortization of deferred initial direct costs	576,000	418,700
Tax benefits on exercised stock options	(74,700)	(310,900)
Change in operating assets and liabilities:
Receivables	98,900	120,200
Income tax receivable / payable	290,900	1,348,500
Inventories	500	1,800
Prepaid expenses	(66,900)	(173,400)
Accounts payable	668,000	(479,400)
Accrued and other liabilities	1,522,600	967,000
Rents received in advance and security deposits	114,200	160,800
Deferred revenue	100,400	321,400
Net cash provided by operating activities	15,425,700	17,037,700
INVESTING ACTIVITIES:
Proceeds from sale of marketable securities	603,200
Purchase of marketable securities	(629,800)	(324,600)
Purchase of property and equipment	(423,700)	(165,600)
Purchase of equipment for lease contracts	(21,394,100)	(14,979,300)
Principal collections on lease receivables	15,519,800	13,654,700
Net cash used for investing activities	(6,324,600)	(1,814,800)
FINANCING ACTIVITIES:
Proceeds from borrowings on line of credit	28,400,000	2,000,000
Payments on line of credit	(8,400,000)	(12,800,000)
Repurchases of common stock	(11,564,800)	(1,854,900)
Proceeds from exercises of stock options	392,000	3,121,400
Dividends paid	(26,630,400)	(707,500)
Proceeds from discounted lease rentals		721,800
Tax benefits on exercised stock options	74,700	310,900
Net cash used for financing activities	(17,728,500)	(9,208,300)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(8,627,400)	6,014,600
Cash and cash equivalents, beginning of period	10,642,600	2,233,400
Cash and cash equivalents, end of period	2,015,200	8,248,000
SUPPLEMENTAL DISCLOSURES:
Cash paid for interest	301,000	195,200
Cash paid for income taxes	$ 11,487,700	$ 6,787,800

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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.