CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 30, 2017	Dec. 31, 2016
Current Assets:
Cash and cash equivalents	$ 1,073,200	$ 1,252,900
Marketable securities		199,900
Receivables, less allowance for doubtful accounts of $400 and $2,100	1,796,000	1,479,200
Restricted cash	90,000	40,000
Net investment in leases - current	15,332,300	17,004,800
Income tax receivable	2,161,800	1,678,800
Inventories	97,100	87,500
Prepaid expenses	814,800	1,050,700
Total current assets	21,365,200	22,793,800
Net investment in leases - long-term	25,945,300	24,410,700
Property and equipment:
Furniture and equipment	2,895,200	2,866,600
Building and building improvements	1,447,200	1,447,200
Less - accumulated depreciation and amortization	(3,855,600)	(3,544,200)
Property and equipment, net	486,800	769,600
Goodwill	607,500	607,500
Total assets	48,404,800	48,581,600
Current Liabilities:
Notes payable, net of unamortized debt issuance costs of $13,900 and $10,000	3,236,100	1,990,000
Accounts payable	2,073,000	1,692,000
Accrued liabilities	1,837,300	1,811,100
Discounted lease rentals	570,800
Deferred revenue	1,736,200	1,864,700
Total current liabilities	9,453,400	7,357,800
Long-Term Liabilities:
Line of credit	35,400,000	23,400,000
Notes payable, net of unamortized debt issuance costs of $96,500 and $73,500	28,841,000	19,926,500
Discounted lease rentals	1,121,600
Deferred revenue	1,465,500	1,423,800
Other liabilities	845,000	993,600
Deferred income taxes	1,956,500	3,331,900
Total long-term liabilities	69,629,600	49,075,800
Commitments and Contingencies
Shareholders' Equity (Deficit):
Common stock, no par value, 10,000,000 shares authorized, 3,843,078 and 4,165,769 shares issued and outstanding	1,476,200	2,976,100
Accumulated other comprehensive income (loss)		(9,900)
Retained earnings (accumulated deficit)	(32,154,400)	(10,818,200)
Total shareholders' equity (deficit)	(30,678,200)	(7,852,000)
Total liabilities and shareholders' equity (deficit)	$ 48,404,800	$ 48,581,600

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).