CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 28, 2019	Dec. 29, 2018
Current Assets:
Cash and cash equivalents	$ 7,487,200	$ 2,496,000
Restricted cash	75,000	80,000
Receivables, less allowance for doubtful accounts of $900 and $400	1,594,400	1,553,100
Net investment in leases - current	14,352,800
Net investment in leases - current		18,547,500
Income tax receivable	391,700	565,500
Inventories	69,700	107,600
Prepaid expenses	1,012,500	901,600
Total current assets	24,983,300	24,251,300
Net investment in leases - long-term	15,644,900
Net investment in leases - long-term		20,455,500
Property and equipment, net	2,863,700	866,200
Operating lease right-of-use assets	3,734,400
Goodwill	607,500	607,500
Other assets	501,200	482,600
Deferred income taxes	172,500
Total assets	48,507,500	46,663,100
Current Liabilities:
Notes payable, net of unamortized debt issuance costs of $13,900 and $13,900	3,486,100	3,236,100
Accounts payable	1,185,300	1,351,800
Accrued liabilities	2,980,000	3,128,600
Discounted lease rentals	3,012,900	3,021,900
Deferred revenue	1,730,900	1,744,900
Total current liabilities	12,395,200	12,483,300
Long-Term Liabilities:
Notes payable, net of unamortized debt issuance costs of $72,200 and $82,600	22,927,800	25,604,900
Discounted lease rentals	1,354,000	2,723,500
Deferred revenue	8,031,900	8,432,400
Operating lease liabilities	5,953,100
Other liabilities	971,500	1,079,200
Deferred income taxes		1,148,300
Total long-term liabilities	39,238,300	38,988,300
Shareholders' Equity (Deficit):
Common stock, no par value, 10,000,000 shares authorized, 3,822,978 and 3,907,686 shares issued and outstanding	3,851,000	4,425,600
Retained earnings (accumulated deficit)	(6,977,000)	(9,234,100)
Total shareholders' equity (deficit)	(3,126,000)	(4,808,500)
Total liabilities and shareholders' equity (deficit)	$ 48,507,500	$ 46,663,100

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).

Name:	us-gaap_AccountsPayableCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 8
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130549-203045

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682