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Segment Reporting: | 12 Months Ended
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Dec. 28, 2019
Segment Reporting: |
Segment Reporting: | 13. Segment Reporting: The Company currently has two reportable business segments, franchising and leasing. The franchising segment franchises value-oriented retail store concepts that buy, sell, trade and consign merchandise as well as provides strategic consulting services related to franchising. The leasing segment includes (i) Winmark Capital Corporation, a middle-market equipment leasing business and (ii) Wirth Business Credit, Inc., a small-ticket financing business. Segment reporting is intended to give financial statement users a better view of how the Company manages and evaluates its businesses. The Company’s internal management reporting is the basis for the information disclosed for its business segments and includes allocation of shared-service costs. Segment assets are those that are directly used in or identified with segment operations, including cash, restricted cash, accounts receivable, prepaid expenses, inventory, property and equipment, investment in leasing operations and goodwill. Unallocated assets include corporate cash and cash equivalents, current and deferred tax amounts, operating lease right of use assets and other corporate assets. Inter-segment balances and transactions have been eliminated. The following tables summarize financial information by segment and provide a reconciliation of segment contribution to operating income:
|  | Year ended |
|  | December 28, 2019 |  | December 29, 2018 |  | December 30, 2017 |
Revenue: |  |  |  |  |  |  |  |  |  |
Franchising |  | $ | 57,243,100 |  | $ | 54,334,600 |  | $ | 51,287,100 |
Leasing |  |  | 16,055,800 |  |  | 18,176,500 |  |  | 18,470,200 |
Total revenue |  | $ | 73,298,900 |  | $ | 72,511,100 |  | $ | 69,757,300 |
Reconciliation to operating income: |  |  |  |  |  |  |  |  |  |
Franchising segment contribution |  | $ | 35,169,900 |  | $ | 31,882,200 |  | $ | 29,513,900 |
Leasing segment contribution |  |  | 7,961,200 |  |  | 9,881,600 |  |  | 9,291,100 |
Total operating income |  | $ | 43,131,100 |  | $ | 41,763,800 |  | $ | 38,805,000 |
Depreciation and amortization: |  |  |  |  |  |  |  |  |  |
Franchising |  | $ | 281,600 |  | $ | 240,500 |  | $ | 271,300 |
Leasing |  |  | 118,500 |  |  | 73,600 |  |  | 84,100 |
Total depreciation and amortization |  | $ | 400,100 |  | $ | 314,100 |  | $ | 355,400 |
|  | As of
|  | December 28, 2019 |  | December 29, 2018
Identifiable assets: |  |  |  |  |  |
Franchising |  | $ | 3,736,000 |  | $ | 5,208,400
Leasing |  |  | 26,596,700 |  |  | 40,490,000
Unallocated |  |  | 31,509,500 |  |  | 964,700
Total |  | $ | 61,842,200 |  | $ | 46,663,100
Revenues are all generated from United States operations other than franchising revenues from Canadian operations of $4.7 million, $4.4 million and $3.8 million in each of fiscal 2019, 2018 and 2017, respectively. All long-lived assets are located within the United States.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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