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Investment in Leasing Operations: (Tables) | 12 Months Ended
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Dec. 29, 2018
Investment in Leasing Operations: |
Schedule of investment in leasing operations |
|  | December 29, 2018 |  | December 30, 2017
Direct financing and sales-type leases: |  |  |  |  |  |
Minimum lease payments receivable |  | $ | 40,822,400 |  | $ | 36,119,700
Estimated residual value of equipment |  |  | 4,741,200 |  |  | 4,762,700
Unearned lease income net of initial direct costs deferred |  |  | (6,739,900) |  |  | (5,371,900)
Security deposits |  |  | (4,118,300) |  |  | (4,526,000)
Equipment installed on leases not yet commenced |  |  | 5,094,800 |  |  | 10,989,700
Total investment in direct financing and sales-type leases |  |  | 39,800,200 |  |  | 41,974,200
Allowance for credit losses |  |  | (861,200) |  |  | (711,200)
Net investment in direct financing and sales-type leases |  |  | 38,939,000 |  |  | 41,263,000
Operating leases: |  |  |  |  |  |
Operating lease assets |  |  | 777,000 |  |  | 1,045,400
Less accumulated depreciation and amortization |  |  | (713,000) |  |  | (1,030,800)
Net investment in operating leases |  |  | 64,000 |  |  | 14,600
Total net investment in leasing operations |  | $ | 39,003,000 |  | $ | 41,277,600
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 29, 2018:
|  | Direct Financing and Sales-Type Leases |  | Operating Leases |
|  | Minimum Lease |  | Income |  | Minimum Lease |
Fiscal Year |  | Payments Receivable |  | Amortization |  | Payments Receivable |
2019 |  | $ | 25,060,400 |  | $ | 5,350,300 |  | $ | 76,900 |
2020 |  |  | 12,094,200 |  |  | 1,244,800 |  |  | — |
2021 |  |  | 3,641,700 |  |  | 142,900 |  |  | — |
2022 |  |  | 13,700 |  |  | 1,300 |  |  | — |
2023 |  |  | 8,000 |  |  | 500 |  |  | — |
Thereafter |  |  | 4,400 |  |  | 100 |  |  | — |
|  | $ | 40,822,400 |  | $ | 6,739,900 |  | $ | 76,900 |
Schedule of activity in the allowance for credit losses for leasing operations |
|  | December 29, 2018 |  | December 30, 2017 |  | December 31, 2016 |
Balance at beginning of period |  | $ | 711,200 |  | $ | 896,000 |  | $ | 859,100 |
Provisions charged to expense |  |  | 38,600 |  |  | 9,000 |  |  | 18,500 |
Recoveries |  |  | 213,500 |  |  | 8,600 |  |  | 47,700 |
Deductions for amounts written-off |  |  | (102,100) |  |  | (202,400) |  |  | (29,300) |
Balance at end of period |  | $ | 861,200 |  | $ | 711,200 |  | $ | 896,000 |
Schedule of investment in direct financing and sales-type leases (investment in leases) and allowance for credit losses by loss evaluation methodology |
|  | December 29, 2018 |  | December 30, 2017
|  | Investment |  | Allowance for |  | Investment |  | Allowance for
|  | In Leases |  | Credit Losses |  | In Leases |  | Credit Losses
Collectively evaluated for loss potential |  | $ | 39,800,200 |  |  | 861,200 |  | $ | 41,974,200 |  | $ | 711,200
Individually evaluated for loss potential |  |  | — |  |  | — |  |  | — |  |  | —
Total |  | $ | 39,800,200 |  | $ | 861,200 |  | $ | 41,974,200 |  | $ | 711,200
Schedule of information regarding accruing and non-accrual leases |
|  | December 29, 2018
|  | 0-60 Days |  | 61-90 Days |  | Over 90 Days |  |  |  |  |  |
|  | Delinquent |  | Delinquent |  | Delinquent and |  |  |  |  |  |
|  | and Accruing |  | and Accruing |  | Accruing |  | Non-Accrual |  | Total
Middle-Market |  | $ | 38,395,000 |  | $ | — |  | $ | — |  | $ | 70,000 |  | $ | 38,465,000
Small-Ticket |  |  | 1,335,200 |  |  | — |  |  | — |  |  | — |  |  | 1,335,200
Total Investment in Leases |  | $ | 39,730,200 |  | $ | — |  | $ | — |  | $ | 70,000 |  | $ | 39,800,200
|  | 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

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