Investment in Leasing Operations: (Tables)

12 Months Ended

Dec. 27, 2014

Schedule of investment in leasing operations

	December 27, 2014			December 28, 2013
Direct financing and sales-type leases:
Minimum lease payments receivable	$	40,739,900		$	35,450,900
Estimated residual value of equipment	4,347,100			4,348,800
Unearned lease income net of initial direct costs deferred	(6,061,100		)	(4,963,400		)
Security deposits	(3,253,200		)	(3,325,600		)
Equipment installed on leases not yet commenced	8,364,100			6,718,000
Total investment in direct financing and sales-type leases	44,136,800			38,228,700
Allowance for credit losses	(386,000		)	(822,700		)
Net investment in direct financing and sales-type leases	43,750,800			37,406,000

Operating leases:
Operating lease assets	806,100			1,353,500
Less accumulated depreciation and amortization	(536,400		)	(1,218,200		)
Net investment in operating leases	269,700			135,300
Total net investment in leasing operations	$	44,020,500		$	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 as of December 27, 2014:

	Direct Financing and Sales-Type Leases				Operating Leases
Fiscal Year	Minimum Lease Payments Receivable		Income Amortization		Minimum Lease Payments Receivable
2015	$	23,924,700	$	4,560,000	$	51,200
2016	13,166,600		1,373,200		—
2017	3,628,400		126,900		—
2018	20,200		1,000		—
2019	—		—		—
Thereafter	—		—		—
	$	40,739,900	$	6,061,100	$	51,200

Schedule of activity in the allowance for credit losses for leasing operations

	December 27, 2014			December 28, 2013			December 29, 2012
Balance at beginning of period	$	822,700		$	775,800		$	803,800
Provisions charged to expense	62,900			(44,700		)	(47,600		)
Recoveries	106,900			127,500			251,000
Deductions for amounts written-off	(606,500		)	(35,900		)	(231,400		)
Balance at end of period	$	386,000		$	822,700		$	775,800

Schedule of investment in direct financing and sales-type leases (investment in leases) and allowance for credit losses by loss evaluation methodology

	December 27, 2014				December 28, 2013
	Investment In Leases		Allowance for Credit Losses		Investment In Leases		Allowance for Credit Losses
Collectively evaluated for loss potential	$	44,136,800	$	386,000	$	38,228,700	$	822,700
Individually evaluated for loss potential	—		—		—		—
Total	$	44,136,800	$	386,000	$	38,228,700	$	822,700

Schedule of information regarding accruing and non-accrual leases

	December 27, 2014
	0-60 Days Delinquent and Accruing		61-90 Days Delinquent and Accruing		Over 90 Days Delinquent and Accruing		Non-Accrual		Total
Middle-Market	$	42,948,000	$	—	$	—	$	—	$	42,948,000
Small-Ticket	1,188,800		—		—		—		1,188,800
Total Investment in Leases	$	44,136,800	$	—	$	—	$	—	$	44,136,800

	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