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Investment in Leasing Operations: Summary of Leasing Operations (Details) - USD ($)	Sep. 30, 2017	Dec. 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
Net investment in leases - current	16,311,000	17,004,800
Net investment in leases - long-term	$ 24,249,500	$ 24,410,700

X

- Definition

Amount of minimum lease payments to be received by the lessor for capital leases.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 30
-Section 50
-Paragraph 4
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=25496975&loc=d3e45377-112738

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- Definition

The net amount due as of the balance sheet date consisting of: (a) minimum lease payments due on direct financing and sales-type leases, (b) unguaranteed residual value, and (c) any unamortized initial direct costs on direct financing leases; less: (i) executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-Topic 840
-SubTopic 30
-Section 50
-Paragraph 4
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=25496975&loc=d3e45377-112738

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- Definition

The amount of accumulated depreciation, by major property class, recorded on property subject to or available for lease as of the balance sheet date.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 20
-Section 50
-Paragraph 4
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6454179&loc=d3e41551-112718

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- Definition

Amount before accumulated depreciation of physical assets used in the normal conduct of business to produce goods and services subject to or available for lease.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 20
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-URI http://asc.fasb.org/extlink&oid=6453916&loc=d3e41457-112716

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The amount of property, by major property class, net of accumulated depreciation, subject to or available for lease as of the balance sheet date.

+ References

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-Publisher FASB
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The lessor's asset under sales type and direct financing leases. The investment in direct financing and sales-type leases, as of the balance sheet date, consisting of: (a) minimum lease payments due on direct financing leases, (b) unguaranteed residual value, and (c) any unamortized initial direct costs on direct financing leases; less: (i) estimated executory costs, (ii) unearned income, but before deducting the accumulated allowance for uncollectible minimum lease payments.

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The estimate of minimum payments on direct financing and sales-type leases that are probable of not being collected, as of the balance sheet date.

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Represents the net investment in direct financing and sales type leases which have not yet commenced but for which equipment has already been installed, as of the balance sheet date.

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Represents the amount of security deposits received against the direct financing and sales-type leases, as of the balance sheet date.

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The remaining (unamortized) difference between the gross investment in direct financing and sales type leases and the cost or carrying amount, if different, of the leased property, as of the balance sheet date, net of initial direct cost.

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The estimate of the lease property's economic value at the end of the direct financing and sales type lease term excluding any amounts guaranteed by either the lessee or a third-party.

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Represents the net investment in capital and operating leases, as of the balance sheet date.

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Represents the current portion of the net investment in capital and operating leases, as of the balance sheet date.

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Represents the noncurrent portion of the net investment in capital and operating leases, as of the balance sheet date.

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