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Investment in Leasing Operations: (Tables)

3 Months Ended

Mar. 26, 2016

Investment in Leasing Operations:

Schedule of investment in leasing operations

		March 26, 2016			December 26, 2015
Direct financing and sales-type leases:
Minimum lease payments receivable		$	37,488,800		$	37,181,600
Estimated residual value of equipment		4,512,200			4,511,000
Unearned lease income net of initial direct costs deferred		(4,943,000		)	(4,999,700		)
Security deposits		(3,780,300		)	(3,640,500		)
Equipment installed on leases not yet commenced		5,764,200			6,754,200
Total investment in direct financing and sales-type leases		39,041,900			39,806,600
Allowance for credit losses		(841,600		)	(859,100		)
Net investment in direct financing and sales-type leases		38,200,300			38,947,500
Operating leases:
Operating lease assets		1,019,800			1,083,300
Less accumulated depreciation and amortization		(924,800		)	(1,043,300		)
Net investment in operating leases		95,000			40,000
Total net investment in leasing operations		$	38,295,300		$	38,987,500

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
		Minimum Lease Payments Receivable			Income Amortization			Minimum Lease Payments Receivable
2016		$	18,726,700		$	2,940,500		$	10,000
2017		14,109,600			1,734,100			—
2018		4,536,000			268,300			—
2019		116,500			100			—
2020		—			—			—
Thereafter		—			—			—
		$	37,488,800		$	4,943,000		$	10,000

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

		March 26, 2016			March 28, 2015
Balance at beginning of period		$	859,100		$	386,000
Provisions charged to expense		(14,400		)	(69,100		)
Recoveries		700			620,600
Deductions for amounts written-off		(3,800		)	(4,900		)
Balance at end of period		$	841,600		$	932,600

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

		March 26, 2016						December 26, 2015
		Investment In Leases			Allowance for Credit Losses			Investment In Leases			Allowance for Credit Losses
Collectively evaluated for loss potential		$	39,041,900		$	841,600		$	39,806,600		$	859,100
Individually evaluated for loss potential		—			—			—			—
Total		$	39,041,900		$	841,600		$	39,806,600		$	859,100

Schedule of information regarding accruing and non-accrual leases

		March 26, 2016
		0-60 Days Delinquent and Accruing			61-90 Days Delinquent and Accruing			Over 90 Days Delinquent and Accruing			Non-Accrual			Total
Middle-Market		$	37,881,000		$	—		$	—		$	—		$	37,881,000
Small-Ticket		1,158,900			—			—			2,000			1,160,900
Total Investment in Leases		$	39,039,900		$	—		$	—		$	2,000		$	39,041,900

		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

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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=49124121&loc=SL6953423-111524

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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

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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

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Tabular disclosure of the future minimum lease payments receivable under lease contracts and the amortization of unearned lease income, net of initial direct costs deferred.

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