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Investment in Leasing Operations: Summary of Leasing Operations (Details) - USD ($) | Sep. 25, 2021 | Dec. 26, 2020
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Direct financing and sales-type leases: |  |
Minimum lease payments receivable | $ 5,111,300 | $ 12,536,300
Estimated unguaranteed residual value of equipment | 1,643,300 | 2,950,100
Unearned lease income net of initial direct costs deferred | (611,100) | (1,439,500)
Security deposits | (1,494,500) | (2,169,000)
Equipment installed on leases not yet commenced | 431,800 | 1,634,400
Total investment in direct financing and sales-type leases | 5,080,800 | 13,512,300
Allowance for credit losses | (102,900) | (270,200)
Net investment in direct financing and sales-type leases | 4,977,900 | 13,242,100
Operating leases: |  |
Operating lease assets | 469,800 | 599,100
Less accumulated depreciation and amortization | (406,100) | (580,100)
Net investment in operating leases | 63,700 | 19,000
Total net investment in leasing operations | 5,041,600 | 13,261,100
Net investment in leases - current | 3,884,600 | 8,687,500
Net investment in leases - long-term | 1,157,000 | $ 4,573,600
Net investment in leases - long-term | $ 1,100,000 |

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