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v3.20.1

Investment in Leasing Operations: Summary of Leasing Operations (Details) - USD ($) | Dec. 28, 2019 | Dec. 29, 2018
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Direct financing and sales-type leases: |  |
Minimum lease payments receivable | $ 26,001,200 |
Minimum lease payments receivable |  | $ 40,822,400
Estimated unguaranteed residual value of equipment | 4,109,800 |
Estimated unguaranteed residual value of equipment |  | 4,741,200
Unearned lease income net of initial direct costs deferred | (4,039,400) |
Unearned lease income net of initial direct costs deferred |  | (6,739,900)
Security deposits | (3,852,000) |
Security deposits |  | (4,118,300)
Equipment installed on leases not yet commenced | 3,437,800 |
Equipment installed on leases not yet commenced |  | 5,094,800
Total investment in direct financing and sales-type leases | 25,657,400 |
Total investment in direct financing and sales-type leases |  | 39,800,200
Allowance for credit losses | (580,600) |
Allowance for credit losses |  | (861,200)
Net investment in direct financing and sales-type leases | 25,076,800 |
Net investment in direct financing and sales-type leases |  | 38,939,000
Operating leases: |  |
Operating lease assets | 820,700 |
Less accumulated depreciation and amortization | (591,900) |
Net investment in operating leases | 228,800 |
Total net investment in leasing operations | 25,305,600 |
Operating lease assets |  | 777,000
Less accumulated depreciation and amortization |  | (713,000)
Net investment in operating leases |  | 64,000
Total net investment in leasing operations |  | 39,003,000
Net investment in leases - current | 12,800,100 |
Net investment in leases - long-term | $ 12,505,500 |
Net investment in leases - current |  | 18,547,500
Net investment in leases - long-term |  | $ 20,455,500

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