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Investment in Leasing Operations: (Tables)

9 Months Ended

Sep. 28, 2019

Investment in Leasing Operations:

Schedule of investment in leasing operations

		September 28, 2019			December 29, 2018
Direct financing and sales-type leases:
Minimum lease payments receivable		$	31,375,800		$	40,822,400
Estimated unguaranteed residual value of equipment			4,289,200			4,741,200
Unearned lease income, net of initial direct costs deferred			(4,765,000)			(6,739,900)
Security deposits			(3,900,600)			(4,118,300)
Equipment installed on leases not yet commenced			3,645,700			5,094,800
Total investment in direct financing and sales-type leases			30,645,100			39,800,200
Allowance for credit losses			(676,800)			(861,200)
Net investment in direct financing and sales-type leases			29,968,300			38,939,000
Operating leases:
Operating lease assets			665,800			777,000
Less accumulated depreciation and amortization			(636,400)			(713,000)
Net investment in operating leases			29,400			64,000
Total net investment in leasing operations		$	29,997,700		$	39,003,000

Schedule of future minimum lease payments receivable under lease contracts and the amortization of unearned lease income, net of initial direct costs deferred

		Direct Financing and Sales-Type Leases
		Minimum Lease			Income
Fiscal Year		Payments Receivable			Amortization
2019		$	5,214,200		$	1,291,400
2020			17,273,500			2,782,500
2021			7,999,300			661,400
2022			876,300			29,100
2023			8,100			500
Thereafter			4,400			100
		$	31,375,800		$	4,765,000

Schedule of activity in the allowance for credit losses for leasing operations

		September 28, 2019			September 29, 2018
Balance at beginning of period		$	861,200		$	711,200
Provisions charged to expense			23,900			148,400
Recoveries			15,700			210,700
Deductions for amounts written-off			(224,000)			(101,100)
Balance at end of period		$	676,800		$	969,200

Schedule of investment in direct financing and sales-type leases (investment in leases) and allowance for credit losses by loss evaluation methodology

		September 28, 2019						December 29, 2018
		Investment			Allowance for			Investment			Allowance for
		In Leases			Credit Losses			In Leases			Credit Losses
Collectively evaluated for loss potential		$	30,645,100			676,800		$	39,800,200		$	861,200
Individually evaluated for loss potential			—			—			—			—
Total		$	30,645,100		$	676,800		$	39,800,200		$	861,200

Schedule of information regarding accruing and non-accrual leases

		September 28, 2019
		0-60 Days			61-90 Days			Over 90 Days
		Delinquent			Delinquent			Delinquent and
		and Accruing			and Accruing			Accruing			Non-Accrual			Total
Middle-Market		$	29,409,600		$	—		$	—		$	—		$	29,409,600
Small-Ticket			1,235,500			—			—			—			1,235,500
Total Investment in Leases		$	30,645,100		$	—		$	—		$	—		$	30,645,100

		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

Schedule of components of leasing income

		Three Months Ended			Nine Months Ended
		September 28, 2019			September 28, 2019
Interest income on direct financing and sales-type leases		$	1,856,000		$	6,066,800
Selling profit (loss) at commencement of sales-type leases			1,098,100			1,971,600
Operating lease income			702,600			1,908,700
Income on sales of equipment under lease			496,600			2,268,500
Other			222,200			518,200
Leasing income		$	4,375,500		$	12,733,800

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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.

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-Topic 310
-SubTopic 10
-Section 50
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