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Investment in Leasing Operations: (Tables) | 12 Months Ended
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Dec. 28, 2019
Investment in Leasing Operations: |
Schedule of investment in leasing operations |
|  | December 28, 2019 |  | December 29, 2018
Direct financing and sales-type leases: |  |  |  |  |  |
Minimum lease payments receivable |  | $ | 26,001,200 |  | $ | 40,822,400
Estimated unguaranteed residual value of equipment |  |  | 4,109,800 |  |  | 4,741,200
Unearned lease income, net of initial direct costs deferred |  |  | (4,039,400) |  |  | (6,739,900)
Security deposits |  |  | (3,852,000) |  |  | (4,118,300)
Equipment installed on leases not yet commenced |  |  | 3,437,800 |  |  | 5,094,800
Total investment in direct financing and sales-type leases |  |  | 25,657,400 |  |  | 39,800,200
Allowance for credit losses |  |  | (580,600) |  |  | (861,200)
Net investment in direct financing and sales-type leases |  |  | 25,076,800 |  |  | 38,939,000
Operating leases: |  |  |  |  |  |
Operating lease assets |  |  | 820,700 |  |  | 777,000
Less accumulated depreciation and amortization |  |  | (591,900) |  |  | (713,000)
Net investment in operating leases |  |  | 228,800 |  |  | 64,000
Total net investment in leasing operations |  | $ | 25,305,600 |  | $ | 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 | 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 28, 2019:
|  | Direct Financing and Sales-Type Leases |
|  | Minimum Lease |  | Income |
Fiscal Year |  | Payments Receivable |  | Amortization |
2020 |  | $ | 16,855,200 |  | $ | 3,193,700 |
2021 |  |  | 8,049,100 |  |  | 802,000 |
2022 |  |  | 1,084,400 |  |  | 43,100 |
2023 |  |  | 8,100 |  |  | 500 |
2024 |  |  | 4,400 |  |  | 100 |
Thereafter |  |  | — |  |  | — |
|  | $ | 26,001,200 |  | $ | 4,039,400 |
Schedule of activity in the allowance for credit losses for leasing operations |
|  | December 28, 2019 |  | December 29, 2018 |  | December 30, 2017 |
Balance at beginning of period |  | $ | 861,200 |  | $ | 711,200 |  | $ | 896,000 |
Provisions charged to expense |  |  | (78,300) |  |  | 38,600 |  |  | 9,000 |
Recoveries |  |  | 21,900 |  |  | 213,500 |  |  | 8,600 |
Deductions for amounts written-off |  |  | (224,200) |  |  | (102,100) |  |  | (202,400) |
Balance at end of period |  | $ | 580,600 |  | $ | 861,200 |  | $ | 711,200 |
Schedule of investment in direct financing and sales-type leases (investment in leases) and allowance for credit losses by loss evaluation methodology |
|  | December 28, 2019 |  | December 29, 2018
|  | Investment |  | Allowance for |  | Investment |  | Allowance for
|  | In Leases |  | Credit Losses |  | In Leases |  | Credit Losses
Collectively evaluated for loss potential |  | $ | 25,657,400 |  |  | 580,600 |  | $ | 39,800,200 |  | $ | 861,200
Individually evaluated for loss potential |  |  | — |  |  | — |  |  | — |  |  | —
Total |  | $ | 25,657,400 |  | $ | 580,600 |  | $ | 39,800,200 |  | $ | 861,200
Schedule of information regarding accruing and non-accrual leases |
|  | December 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 |  | $ | 24,546,300 |  | $ | — |  | $ | — |  | $ | — |  | $ | 24,546,300
Small-Ticket |  |  | 1,111,100 |  |  | — |  |  | — |  |  | — |  |  | 1,111,100
Total Investment in Leases |  | $ | 25,657,400 |  | $ | — |  | $ | — |  | $ | — |  | $ | 25,657,400
|  | 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 |
| Year Ended |
| December 28, 2019 |
Interest income on direct financing and sales-type leases | $ | 7,602,600 |
Selling profit (loss) at commencement of sales-type leases |  | 2,470,300 |
Operating lease income |  | 2,525,600 |
Income on sales of equipment under lease |  | 2,855,400 |
Other |  | 601,900 |
Leasing income | $ | 16,055,800 |

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