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Investment in Leasing Operations: Investment Aging (Details) - USD ($)	Dec. 30, 2017	Dec. 31, 2016
Investment in leasing operations
0-60 Days Delinquent and Accruing	$ 41,840,500	$ 42,286,700
61-90 Days Delinquent and Accruing	133,700
Total investment in direct financing and sales-type leases	41,974,200	42,286,700
Middle-Market
Investment in leasing operations
0-60 Days Delinquent and Accruing	40,657,500	41,299,600
61-90 Days Delinquent and Accruing	133,700
Total investment in direct financing and sales-type leases	40,791,200	41,299,600
Small-Ticket
Investment in leasing operations
0-60 Days Delinquent and Accruing	1,183,000	987,100
Total investment in direct financing and sales-type leases	$ 1,183,000	$ 987,100

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- Definition

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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- Definition

Financing receivables that are less than 61 days past due.

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- Definition

Financing receivables that are less than 91 days past due but more than 60 days past due.

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