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Investment in Leasing Operations: (Tables)

3 Months Ended

Mar. 27, 2021

Investment in Leasing Operations:

Schedule of investment in leasing operations

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​	​	​	​	​	​	​
​		March 27, 2021			December 26, 2020
Direct financing and sales-type leases:	​	​	​	​	​	​
Minimum lease payments receivable	​	$	11,257,700	​	$	12,536,300
Estimated unguaranteed residual value of equipment	​		2,505,200	​		2,950,100
Unearned lease income, net of initial direct costs deferred	​		(1,152,500)	​		(1,439,500)
Security deposits	​		(2,073,600)	​		(2,169,000)
Equipment installed on leases not yet commenced	​		457,200	​		1,634,400
Total investment in direct financing and sales-type leases	​		10,994,000	​		13,512,300
Allowance for credit losses	​		(221,500)	​		(270,200)
Net investment in direct financing and sales-type leases	​		10,772,500	​		13,242,100
Operating leases:	​	​	​	​	​	​
Operating lease assets	​		593,800	​		599,100
Less accumulated depreciation and amortization	​		(502,500)	​		(580,100)
Net investment in operating leases	​		91,300	​		19,000
Total net investment in leasing operations	​	$	10,863,800	​	$	13,261,100

Schedule of future minimum lease payments receivable under lease contracts and the amortization of unearned lease income, net of initial direct costs deferred

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​	​	​	​	​	​	​	​
​	​	Direct Financing and Sales-Type Leases
​		Minimum Lease			Income
Fiscal Year	​	Payments Receivable		​	Amortization
2021	​	$	7,899,800	​	$	918,900	​
2022	​		3,228,700	​		226,400	​
2023	​		129,200	​		7,200	​
​	​	$	11,257,700	​	$	1,152,500	​

Schedule of activity in the allowance for credit losses for leasing operations

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​	​	​	​	​	​	​	​
​		March 27, 2021			March 28, 2020
Balance at beginning of period	​	$	270,200	​	$	580,600	​
Provisions charged to expense	​		(48,700)	​		615,400	​
Recoveries	​		—	​		1,500	​
Deductions for amounts written-off	​		—	​		—	​
Balance at end of period	​	$	221,500	​	$	1,197,500	​

Schedule of investment in direct financing and sales-type leases ("Investment in Leases") and allowance for credit losses by loss evaluation methodology

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March 27, 2021

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December 26, 2020

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Investment

Allowance for

Investment

Allowance for

​

​

In Leases

​

Credit Losses

​

In Leases

​

Credit Losses

Collectively evaluated for loss potential

​

$

10,994,000

​

$

221,500

​

$

13,512,300

​

$

270,200

Individually evaluated for loss potential

​

—

​

—

​

—

​

—

Total

​

$

10,994,000

​

$

221,500

​

$

13,512,300

​

$

270,200

Schedule of information regarding accruing and non-accrual leases

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March 27, 2021

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0-60 Days

61-90 Days

Over 90 Days

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​

​

​

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Delinquent

​

Delinquent

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Delinquent and

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​

​

​

​

​

​

​

and Accruing

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and Accruing

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Accruing

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Non-Accrual

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Total

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Total investment in leases

​

$

10,994,000

​

$

—

​

$

—

​

$

—

​

$

10,994,000

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​

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​

​

​

​

​

​

​

​

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December 26, 2020

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0-60 Days

61-90 Days

Over 90 Days

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​

​

​

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Delinquent

​

Delinquent

​

Delinquent and

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​

​

​

​

​

​

​

and Accruing

​

and Accruing

​

Accruing

​

Non-Accrual

​

Total

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​

​

​

​

​

​

​

​

​

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​

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Total investment in leases

​

$

13,512,300

​

$

—

​

$

—

​

$

—

​

$

13,512,300

Schedule of components of leasing income

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​	​	​	​	​	​
​	Three Months Ended		​	Three Months Ended
​	March 27, 2021			March 28, 2020
Interest income on direct financing and sales-type leases	$	619,700	​	$	1,128,600
Selling profit (loss) at commencement of sales-type leases		1,073,700	​		313,200
Operating lease income	​	484,300	​	​	435,400
Income on sales of equipment under lease	​	745,600	​	​	3,261,300
Other	​	313,700	​	​	732,700
Leasing income	$	3,237,000	​	$	5,871,200

X

- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447

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-Topic 326
-SubTopic 20
-Section 50
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-URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919253-210447

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-Topic 310
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