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Investment in Leasing Operations: (Tables) | 12 Months Ended
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Dec. 26, 2020
Investment in Leasing Operations: |
Schedule of investment in leasing operations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 26, 2020 |  | December 28, 2019
Direct financing and sales-type leases: | ​ | ​ | ​ | ​ | ​ | ​
Minimum lease payments receivable | ​ | $ | 12,536,300 | ​ | $ | 26,001,200
Estimated unguaranteed residual value of equipment | ​ |  | 2,950,100 | ​ |  | 4,109,800
Unearned lease income, net of initial direct costs deferred | ​ |  | (1,439,500) | ​ |  | (4,039,400)
Security deposits | ​ |  | (2,169,000) | ​ |  | (3,852,000)
Equipment installed on leases not yet commenced | ​ |  | 1,634,400 | ​ |  | 3,437,800
Total investment in direct financing and sales-type leases | ​ |  | 13,512,300 | ​ |  | 25,657,400
Allowance for credit losses | ​ |  | (270,200) | ​ |  | (580,600)
Net investment in direct financing and sales-type leases | ​ |  | 13,242,100 | ​ |  | 25,076,800
Operating leases: | ​ | ​ | ​ | ​ | ​ | ​
Operating lease assets | ​ |  | 599,100 | ​ |  | 820,700
Less accumulated depreciation and amortization | ​ |  | (580,100) | ​ |  | (591,900)
Net investment in operating leases | ​ |  | 19,000 | ​ |  | 228,800
Total net investment in leasing operations | ​ | $ | 13,261,100 | ​ | $ | 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 | 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 26, 2020: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Direct Financing and Sales-Type Leases |
​ |  | Minimum Lease |  | Income |
Fiscal Year | ​ | Payments Receivable | ​ | Amortization |
2021 | ​ | $ | 9,880,100 | ​ | $ | 1,286,000 | ​
2022 | ​ |  | 2,584,500 | ​ |  | 151,400 | ​
2023 | ​ |  | 71,700 | ​ |  | 2,100 | ​
​ | ​ | $ | 12,536,300 | ​ | $ | 1,439,500 | ​
Schedule of activity in the allowance for credit losses for leasing operations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 26, 2020 |  | December 28, 2019 |  | December 29, 2018 |
Balance at beginning of period | ​ | $ | 580,600 | ​ | $ | 861,200 | ​ | $ | 711,200 | ​
Provisions charged to expense | ​ |  | (79,300) | ​ |  | (78,300) | ​ |  | 38,600 | ​
Recoveries | ​ |  | (11,800) | ​ |  | 21,900 | ​ |  | 213,500 | ​
Deductions for amounts written-off | ​ |  | (219,300) | ​ |  | (224,200) | ​ |  | (102,100) | ​
Balance at end of period | ​ | $ | 270,200 | ​ | $ | 580,600 | ​ | $ | 861,200 | ​
Schedule of investment in direct financing and sales-type leases (investment in leases) and allowance for credit losses by loss evaluation methodology | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 26, 2020 | ​ | December 28, 2019
​ |  | Investment |  | Allowance for |  | Investment |  | Allowance for
​ | ​ | In Leases | ​ | Credit Losses | ​ | In Leases | ​ | Credit Losses
Collectively evaluated for loss potential | ​ | $ | 13,512,300 | ​ | $ | 270,200 | ​ | $ | 25,657,400 | ​ | $ | 580,600
Individually evaluated for loss potential | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | —
Total | ​ | $ | 13,512,300 | ​ | $ | 270,200 | ​ | $ | 25,657,400 | ​ | $ | 580,600
Schedule of information regarding accruing and non-accrual leases | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 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 | ​ | $ | 13,512,300 | ​ | $ | — | ​ | $ | — | ​ | $ | — | ​ | $ | 13,512,300
Small-Ticket | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | —
Total Investment in Leases | ​ | $ | 13,512,300 | ​ | $ | — | ​ | $ | — | ​ | $ | — | ​ | $ | 13,512,300
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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 | ​
​ | ​ | ​ | ​ | ​ | ​
​ | Year Ended | ​ | Year Ended
​ | December 26, 2020 |  | December 28, 2019
Interest income on direct financing and sales-type leases | $ | 3,651,700 | ​ | $ | 7,602,600
Selling profit (loss) at commencement of sales-type leases |  | 2,117,500 | ​ |  | 2,470,300
Operating lease income | ​ | 2,346,500 | ​ | ​ | 2,525,600
Income on sales of equipment under lease | ​ | 5,246,000 | ​ | ​ | 2,855,400
Other | ​ | 1,122,300 | ​ | ​ | 601,900
Leasing income | $ | 14,484,000 | ​ | $ | 16,055,800

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