XML 38 R25.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Investment in Leasing Operations: (Tables) | 12 Months Ended
--- | ---
Dec. 30, 2017
Investment in Leasing Operations: |
Schedule of investment in leasing operations |
|  | December 30, 2017 |  | December 31, 2016
Direct financing and sales-type leases: |  |  |  |  |  |
Minimum lease payments receivable |  | $ | 36,119,700 |  | $ | 37,839,800
Estimated residual value of equipment |  |  | 4,762,700 |  |  | 4,754,200
Unearned lease income net of initial direct costs deferred |  |  | (5,371,900) |  |  | (5,844,500)
Security deposits |  |  | (4,526,000) |  |  | (4,424,400)
Equipment installed on leases not yet commenced |  |  | 10,989,700 |  |  | 9,961,600
Total investment in direct financing and sales-type leases |  |  | 41,974,200 |  |  | 42,286,700
Allowance for credit losses |  |  | (711,200) |  |  | (896,000)
Net investment in direct financing and sales-type leases |  |  | 41,263,000 |  |  | 41,390,700
Operating leases: |  |  |  |  |  |
Operating lease assets |  |  | 1,045,400 |  |  | 800,700
Less accumulated depreciation and amortization |  |  | (1,030,800) |  |  | (775,900)
Net investment in operating leases |  |  | 14,600 |  |  | 24,800
Total net investment in leasing operations |  | $ | 41,277,600 |  | $ | 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 | Future minimum lease payments receivable under lease contracts and the amortization of unearned lease income, net of initial direct costs deferred, is as follows as of December 30, 2017:
|  | Direct Financing and Sales-Type Leases |
|  | Minimum Lease |  | Income |
Fiscal Year |  | Payments Receivable |  | Amortization |
2018 |  | $ | 20,679,500 |  | $ | 3,946,100 |
2019 |  |  | 12,413,200 |  |  | 1,296,900 |
2020 |  |  | 2,982,900 |  |  | 124,700 |
2021 |  |  | 18,000 |  |  | 2,300 |
2022 |  |  | 13,700 |  |  | 1,300 |
Thereafter |  |  | 12,400 |  |  | 600 |
|  | $ | 36,119,700 |  | $ | 5,371,900 |
Schedule of activity in the allowance for credit losses for leasing operations |
|  | December 30, 2017 |  | December 31, 2016 |  | December 26, 2015 |
Balance at beginning of period |  | $ | 896,000 |  | $ | 859,100 |  | $ | 386,000 |
Provisions charged to expense |  |  | 9,000 |  |  | 18,500 |  |  | (149,700) |
Recoveries |  |  | 8,600 |  |  | 47,700 |  |  | 632,200 |
Deductions for amounts written-off |  |  | (202,400) |  |  | (29,300) |  |  | (9,400) |
Balance at end of period |  | $ | 711,200 |  | $ | 896,000 |  | $ | 859,100 |
Schedule of investment in direct financing and sales-type leases (investment in leases) and allowance for credit losses by loss evaluation methodology |
|  | December 30, 2017 |  | December 31, 2016
|  | Investment |  | Allowance for |  | Investment |  | Allowance for
|  | In Leases |  | Credit Losses |  | In Leases |  | Credit Losses
Collectively evaluated for loss potential |  | $ | 41,974,200 |  | $ | 711,200 |  | $ | 42,286,700 |  | $ | 896,000
Individually evaluated for loss potential |  |  | — |  |  | — |  |  | — |  |  | —
Total |  | $ | 41,974,200 |  | $ | 711,200 |  | $ | 42,286,700 |  | $ | 896,000
Schedule of information regarding accruing and non-accrual leases |
|  | December 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 |  | $ | 40,657,500 |  | $ | 133,700 |  | $ | — |  | $ | — |  | $ | 40,791,200
Small-Ticket |  |  | 1,183,000 |  |  | — |  |  | — |  |  | — |  |  | 1,183,000
Total Investment in Leases |  | $ | 41,840,500 |  | $ | 133,700 |  | $ | — |  | $ | — |  | $ | 41,974,200
|  | 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=84173941&loc=SL6953423-111524 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_LeasesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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=84173941&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=84173941&loc=SL6953401-111524 + Details
Name: | us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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=84165051&loc=d3e45424-112738 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 50 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=82918944&loc=SL77920254-209983 + Details
Name: | us-gaap_ScheduleOfComponentsOfLeveragedLeaseInvestmentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the financing receivables and allowance for credit losses. + References No definition available. + Details
Name: | wina_FinancingReceivablesAndAllowanceForCreditLossesTableTextBlock
Namespace Prefix: | wina_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References No definition available. + Details
Name: | wina_ScheduleOfFutureMinimumLeasePaymentsReceivableTableTextBlock
Namespace Prefix: | wina_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration