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Investment in Leasing Operations: (Tables) | 6 Months Ended
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Jun. 27, 2020
Investment in Leasing Operations: |
Schedule of investment in leasing operations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | June 27, 2020 |  | December 28, 2019
Direct financing and sales-type leases: | ​ | ​ | ​ | ​ | ​ | ​
Minimum lease payments receivable | ​ | $ | 20,832,100 | ​ | $ | 26,001,200
Estimated unguaranteed residual value of equipment | ​ |  | 3,340,300 | ​ |  | 4,109,800
Unearned lease income, net of initial direct costs deferred | ​ |  | (2,350,800) | ​ |  | (4,039,400)
Security deposits | ​ |  | (2,757,300) | ​ |  | (3,852,000)
Equipment installed on leases not yet commenced | ​ |  | 631,300 | ​ |  | 3,437,800
Total investment in direct financing and sales-type leases | ​ |  | 19,695,600 | ​ |  | 25,657,400
Allowance for credit losses | ​ |  | (923,800) | ​ |  | (580,600)
Net investment in direct financing and sales-type leases | ​ |  | 18,771,800 | ​ |  | 25,076,800
Operating leases: | ​ | ​ | ​ | ​ | ​ | ​
Operating lease assets | ​ |  | 612,600 | ​ |  | 820,700
Less accumulated depreciation and amortization | ​ |  | (543,300) | ​ |  | (591,900)
Net investment in operating leases | ​ |  | 69,300 | ​ |  | 228,800
Total net investment in leasing operations | ​ | $ | 18,841,100 | ​ | $ | 25,305,600
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 |
2020 | ​ | $ | 7,994,800 | ​ | $ | 1,205,600 | ​
2021 | ​ |  | 10,202,700 | ​ |  | 1,017,800 | ​
2022 | ​ |  | 2,546,000 | ​ |  | 122,000 | ​
2023 | ​ |  | 59,900 | ​ |  | 3,100 | ​
2024 | ​ |  | 15,200 | ​ |  | 1,600 | ​
Thereafter | ​ |  | 13,500 | ​ |  | 700 | ​
​ | ​ | $ | 20,832,100 | ​ | $ | 2,350,800 | ​
Schedule of activity in the allowance for credit losses for leasing operations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | June 27, 2020 |  | June 29, 2019 |
Balance at beginning of period | ​ | $ | 580,600 | ​ | $ | 861,200 | ​
Provisions charged to expense | ​ |  | 503,900 | ​ |  | 79,400 | ​
Recoveries | ​ |  | (11,800) | ​ |  | 10,600 | ​
Deductions for amounts written-off | ​ |  | (148,900) | ​ |  | (224,100) | ​
Balance at end of period | ​ | $ | 923,800 | ​ | $ | 727,100 | ​
Schedule of investment in direct financing and sales-type leases (investment in leases) and allowance for credit losses by loss evaluation methodology | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | June 27, 2020 | ​ | December 28, 2019
​ |  | Investment |  | Allowance for |  | Investment |  | Allowance for
​ | ​ | In Leases | ​ | Credit Losses | ​ | In Leases | ​ | Credit Losses
Collectively evaluated for loss potential | ​ | $ | 19,695,600 | ​ | ​ | 923,800 | ​ | $ | 25,657,400 | ​ | $ | 580,600
Individually evaluated for loss potential | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | —
Total | ​ | $ | 19,695,600 | ​ | $ | 923,800 | ​ | $ | 25,657,400 | ​ | $ | 580,600
Schedule of information regarding accruing and non-accrual leases | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | June 27, 2020
​ |  | 0-60 Days |  | 61-90 Days |  | Over 90 Days |  | ​ | ​ |  | ​ | ​
​ | ​ | Delinquent | ​ | Delinquent | ​ | Delinquent and | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | and Accruing | ​ | and Accruing | ​ | Accruing | ​ | Non-Accrual | ​ | Total
Middle-Market | ​ | $ | 18,722,100 | ​ | $ | — | ​ | $ | — | ​ | $ | — | ​ | $ | 18,722,100
Small-Ticket | ​ |  | 973,500 | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | 973,500
Total Investment in Leases | ​ | $ | 19,695,600 | ​ | $ | — | ​ | $ | — | ​ | $ | — | ​ | $ | 19,695,600
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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
Schedule of components of leasing income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended | ​ | Three Months Ended | ​ | Six Months Ended | ​ | Six Months Ended
​ |  | June 27, 2020 |  | June 29, 2019 |  | June 27, 2020 |  | June 29, 2019
Interest income on direct financing and sales-type leases | ​ | $ | 979,700 | ​ | $ | 2,028,300 | ​ | $ | 2,108,300 | ​ | $ | 4,210,800
Selling profit (loss) at commencement of sales-type leases | ​ |  | 872,700 | ​ |  | — | ​ |  | 1,185,900 | ​ |  | 873,500
Operating lease income | ​ | ​ | 654,500 | ​ | ​ | 567,800 | ​ | ​ | 1,089,900 | ​ | ​ | 1,206,100
Income on sales of equipment under lease | ​ | ​ | 903,600 | ​ | ​ | 546,300 | ​ | ​ | 4,164,900 | ​ | ​ | 1,771,900
Other | ​ | ​ | 63,300 | ​ | ​ | 60,600 | ​ | ​ | 796,000 | ​ | ​ | 296,000
Leasing income | ​ | $ | 3,473,800 | ​ | $ | 3,203,000 | ​ | $ | 9,345,000 | ​ | $ | 8,358,300

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