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Investment in Leasing Operations: (Tables)

9 Months Ended

Sep. 30, 2017

Investment in Leasing Operations:

Schedule of investment in leasing operations

		September 30, 2017			December 31, 2016
Direct financing and sales-type leases:
Minimum lease payments receivable		$	39,565,600		$	37,839,800
Estimated residual value of equipment			4,797,600			4,754,200
Unearned lease income net of initial direct costs deferred			(5,734,900)			(5,844,500)
Security deposits			(4,504,700)			(4,424,400)
Equipment installed on leases not yet commenced			7,113,000			9,961,600
Total investment in direct financing and sales-type leases			41,236,600			42,286,700
Allowance for credit losses			(883,600)			(896,000)
Net investment in direct financing and sales-type leases			40,353,000			41,390,700
Operating leases:
Operating lease assets			1,494,000			800,700
Less accumulated depreciation and amortization			(1,286,500)			(775,900)
Net investment in operating leases			207,500			24,800
Total net investment in leasing operations		$	40,560,500		$	41,415,500

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
		Minimum Lease			Income
Fiscal Year		Payments Receivable			Amortization
2017		$	6,461,600		$	1,341,400
2018			19,175,400			3,300,600
2019			11,561,600			1,017,200
2020			2,343,000			74,000
2021			12,800			1,200
Thereafter			11,200			500
		$	39,565,600		$	5,734,900

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

		September 30, 2017			September 24, 2016
Balance at beginning of period		$	896,000		$	859,100
Provisions charged to expense			(26,200)			(52,000)
Recoveries			13,800			39,800
Deductions for amounts written-off			—			(29,200)
Balance at end of period		$	883,600		$	817,700

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

		September 30, 2017						December 31, 2016
		Investment			Allowance for			Investment			Allowance for
		In Leases			Credit Losses			In Leases			Credit Losses
Collectively evaluated for loss potential		$	41,236,600		$	883,600		$	42,286,700		$	896,000
Individually evaluated for loss potential			—			—			—			—
Total		$	41,236,600		$	883,600		$	42,286,700		$	896,000

Schedule of information regarding accruing and non-accrual leases

		September 30, 2017
		0-60 Days			61-90 Days			Over 90 Days
		Delinquent			Delinquent			Delinquent and
		and Accruing			and Accruing			Accruing			Non-Accrual			Total
Middle-Market		$	40,058,900		$	93,200		$	—		$	—		$	40,152,100
Small-Ticket			1,084,500			—			—			—			1,084,500
Total Investment in Leases		$	41,143,400		$	93,200		$	—		$	—		$	41,236,600

		December 31, 2016
		0-60 Days			61-90 Days			Over 90 Days
		Delinquent			Delinquent			Delinquent and
		and Accruing			and Accruing			Accruing			Non-Accrual			Total
Middle-Market		$	41,299,600		$	—		$	—		$	—		$	41,299,600
Small-Ticket			987,100			—			—			—			987,100
Total Investment in Leases		$	42,286,700		$	—		$	—		$	—		$	42,286,700

X

- 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=66008989&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=66008989&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=66008989&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 financing receivables and allowance for credit losses.

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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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