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Investment in Leasing Operations: Investment Aging (Details) - USD ($)
Sep. 30, 2017
Dec. 31, 2016
Investment in leasing operations    
0-60 Days Delinquent and Accruing $ 41,143,400 $ 42,286,700
61-90 Days Delinquent and Accruing 93,200  
Total investment in direct financing and sales-type leases 41,236,600 42,286,700
Middle-Market    
Investment in leasing operations    
0-60 Days Delinquent and Accruing 40,058,900 41,299,600
61-90 Days Delinquent and Accruing 93,200  
Total investment in direct financing and sales-type leases 40,152,100 41,299,600
Small-Ticket    
Investment in leasing operations    
0-60 Days Delinquent and Accruing 1,084,500 987,100
Total investment in direct financing and sales-type leases $ 1,084,500 $ 987,100