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Investment in Leasing Operations: (Tables) | 9 Months Ended
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Sep. 26, 2020
Investment in Leasing Operations: |
Schedule of investment in leasing operations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | September 26, 2020 |  | December 28, 2019
Direct financing and sales-type leases: | ​ | ​ | ​ | ​ | ​ | ​
Minimum lease payments receivable | ​ | $ | 16,854,200 | ​ | $ | 26,001,200
Estimated unguaranteed residual value of equipment | ​ |  | 2,992,600 | ​ |  | 4,109,800
Unearned lease income, net of initial direct costs deferred | ​ |  | (1,823,600) | ​ |  | (4,039,400)
Security deposits | ​ |  | (2,637,800) | ​ |  | (3,852,000)
Equipment installed on leases not yet commenced | ​ |  | 660,300 | ​ |  | 3,437,800
Total investment in direct financing and sales-type leases | ​ |  | 16,045,700 | ​ |  | 25,657,400
Allowance for credit losses | ​ |  | (583,600) | ​ |  | (580,600)
Net investment in direct financing and sales-type leases | ​ |  | 15,462,100 | ​ |  | 25,076,800
Operating leases: | ​ | ​ | ​ | ​ | ​ | ​
Operating lease assets | ​ |  | 707,100 | ​ |  | 820,700
Less accumulated depreciation and amortization | ​ |  | (564,200) | ​ |  | (591,900)
Net investment in operating leases | ​ |  | 142,900 | ​ |  | 228,800
Total net investment in leasing operations | ​ | $ | 15,605,000 | ​ | $ | 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 | ​ | $ | 3,382,200 | ​ | $ | 564,900 | ​
2021 | ​ |  | 10,571,100 | ​ |  | 1,099,900 | ​
2022 | ​ |  | 2,726,500 | ​ |  | 150,200 | ​
2023 | ​ |  | 145,700 | ​ |  | 6,200 | ​
2024 | ​ |  | 15,200 | ​ |  | 1,700 | ​
Thereafter | ​ |  | 13,500 | ​ |  | 700 | ​
​ | ​ | $ | 16,854,200 | ​ | $ | 1,823,600 | ​
Schedule of activity in the allowance for credit losses for leasing operations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | September 26, 2020 |  | September 28, 2019 |
Balance at beginning of period | ​ | $ | 580,600 | ​ | $ | 861,200 | ​
Provisions charged to expense | ​ |  | 164,300 | ​ |  | 23,900 | ​
Recoveries | ​ |  | (12,400) | ​ |  | 15,700 | ​
Deductions for amounts written-off | ​ |  | (148,900) | ​ |  | (224,000) | ​
Balance at end of period | ​ | $ | 583,600 | ​ | $ | 676,800 | ​
Schedule of investment in direct financing and sales-type leases (investment in leases) and allowance for credit losses by loss evaluation methodology | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 26, 2020 | ​ | December 28, 2019
​ |  | Investment |  | Allowance for |  | Investment |  | Allowance for
​ | ​ | In Leases | ​ | Credit Losses | ​ | In Leases | ​ | Credit Losses
Collectively evaluated for loss potential | ​ | $ | 16,045,700 | ​ | ​ | 583,600 | ​ | $ | 25,657,400 | ​ | $ | 580,600
Individually evaluated for loss potential | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | —
Total | ​ | $ | 16,045,700 | ​ | $ | 583,600 | ​ | $ | 25,657,400 | ​ | $ | 580,600
Schedule of information regarding accruing and non-accrual leases | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 26, 2020
​ |  | 0-60 Days |  | 61-90 Days |  | Over 90 Days |  | ​ | ​ |  | ​ | ​
​ | ​ | Delinquent | ​ | Delinquent | ​ | Delinquent and | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | and Accruing | ​ | and Accruing | ​ | Accruing | ​ | Non-Accrual | ​ | Total
Middle-Market | ​ | $ | 15,051,900 | ​ | $ | — | ​ | $ | — | ​ | $ | — | ​ | $ | 15,051,900
Small-Ticket | ​ |  | 993,800 | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | 993,800
Total Investment in Leases | ​ | $ | 16,045,700 | ​ | $ | — | ​ | $ | — | ​ | $ | — | ​ | $ | 16,045,700
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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 | ​ | Nine Months Ended | ​ | Nine Months Ended
​ |  | September 26, 2020 |  | September 28, 2019 |  | September 26, 2020 |  | September 28, 2019
Interest income on direct financing and sales-type leases | ​ | $ | 839,600 | ​ | $ | 1,856,000 | ​ | $ | 2,947,900 | ​ | $ | 6,066,800
Selling profit (loss) at commencement of sales-type leases | ​ |  | 267,700 | ​ |  | 1,098,100 | ​ |  | 1,453,600 | ​ |  | 1,971,600
Operating lease income | ​ | ​ | 668,600 | ​ | ​ | 702,600 | ​ | ​ | 1,758,500 | ​ | ​ | 1,908,700
Income on sales of equipment under lease | ​ | ​ | 913,400 | ​ | ​ | 496,600 | ​ | ​ | 5,078,300 | ​ | ​ | 2,268,500
Other | ​ | ​ | 6,500 | ​ | ​ | 222,200 | ​ | ​ | 802,500 | ​ | ​ | 518,200
Leasing income | ​ | $ | 2,695,800 | ​ | $ | 4,375,500 | ​ | $ | 12,040,800 | ​ | $ | 12,733,800

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