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Investment in Leasing Operations: (Tables) | 12 Months Ended
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Dec. 26, 2015
Investment in Leasing Operations: |
Schedule of investment in leasing operations |
|  | December 26, 2015 |  | December 27, 2014 |
Direct financing and sales-type leases: |  |  |  |  |
Minimum lease payments receivable |  | $ | 37,181,600 |  | $ | 40,739,900 |
Estimated residual value of equipment |  | 4,511,000 |  | 4,347,100 |
Unearned lease income net of initial direct costs deferred |  | (4,999,700 | ) | (6,061,100 | )
Security deposits |  | (3,640,500 | ) | (3,253,200 | )
Equipment installed on leases not yet commenced |  | 6,754,200 |  | 8,364,100 |
Total investment in direct financing and sales-type leases |  | 39,806,600 |  | 44,136,800 |
Allowance for credit losses |  | (859,100 | ) | (386,000 | )
Net investment in direct financing and sales-type leases |  | 38,947,500 |  | 43,750,800 |
Operating leases: |  |  |  |  |
Operating lease assets |  | 1,083,300 |  | 806,100 |
Less accumulated depreciation and amortization |  | (1,043,300 | ) | (536,400 | )
Net investment in operating leases |  | 40,000 |  | 269,700 |
Total net investment in leasing operations |  | $ | 38,987,500 |  | $ | 44,020,500 |
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 |
Fiscal Year |  | Minimum Lease Payments Receivable |  | Income Amortization |  | Minimum Lease Payments Receivable |
2016 |  | $ | 22,732,100 |  | $ | 3,695,800 |  | $ | 13,300 |
2017 |  | 11,800,100 |  | 1,188,500 |  | — |
2018 |  | 2,647,400 |  | 115,400 |  | — |
2019 |  | 2,000 |  | — |  | — |
2020 |  | — |  | — |  | — |
Thereafter |  | — |  | — |  | — |
|  | $ | 37,181,600 |  | $ | 4,999,700 |  | $ | 13,300 |
Schedule of activity in the allowance for credit losses for leasing operations |
|  | December 26, 2015 |  | December 27, 2014 |  | December 28, 2013 |
Balance at beginning of period |  | $ | 386,000 |  | $ | 822,700 |  | $ | 775,800 |
Provisions charged to expense |  | (149,700 | ) | 62,900 |  | (44,700 | )
Recoveries |  | 632,200 |  | 106,900 |  | 127,500 |
Deductions for amounts written-off |  | (9,400 | ) | (606,500 | ) | (35,900 | )
Balance at end of period |  | $ | 859,100 |  | $ | 386,000 |  | $ | 822,700 |
Schedule of investment in direct financing and sales-type leases (investment in leases) and allowance for credit losses by loss evaluation methodology |
|  | December 26, 2015 |  | December 27, 2014 |
|  | Investment In Leases |  | Allowance for Credit Losses |  | Investment In Leases |  | Allowance for Credit Losses |
Collectively evaluated for loss potential |  | $ | 39,806,600 |  | $ | 859,100 |  | $ | 44,136,800 |  | $ | 386,000 |
Individually evaluated for loss potential |  | — |  | — |  | — |  | — |
Total |  | $ | 39,806,600 |  | $ | 859,100 |  | $ | 44,136,800 |  | $ | 386,000 |
Schedule of information regarding accruing and non-accrual leases |
|  | December 26, 2015 |
|  | 0-60 Days Delinquent and Accruing |  | 61-90 Days Delinquent and Accruing |  | Over 90 Days Delinquent and Accruing |  | Non-Accrual |  | Total |
Middle-Market |  | $ | 38,616,600 |  | $ | — |  | $ | — |  | $ | — |  | $ | 38,616,600 |
Small-Ticket |  | 1,185,800 |  | 4,200 |  | — |  | — |  | 1,190,000 |
Total Investment in Leases |  | $ | 39,802,400 |  | $ | 4,200 |  | $ | — |  | $ | — |  | $ | 39,806,600 |
|  | 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 |

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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=49124121&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=49124121&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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