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Investment in Leasing Operations: (Tables) | 9 Months Ended
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Sep. 25, 2021
Investment in Leasing Operations: |
Schedule of investment in leasing operations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | September 25, 2021 |  | December 26, 2020
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
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 |
2021 | ​ | $ | 1,442,000 | ​ | $ | 278,200 | ​
2022 | ​ |  | 3,538,900 | ​ |  | 321,600 | ​
2023 | ​ | ​ | 126,900 | ​ | ​ | 11,200 | ​
2024 | ​ |  | 3,500 | ​ |  | 100 | ​
​ | ​ | $ | 5,111,300 | ​ | $ | 611,100 | ​
Schedule of activity in the allowance for credit losses for leasing operations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | September 25, 2021 |  | September 26, 2020 |
Balance at beginning of period | ​ | $ | 270,200 | ​ | $ | 580,600 | ​
Provisions charged to expense | ​ |  | (167,300) | ​ |  | 164,300 | ​
Recoveries | ​ |  | — | ​ |  | (12,400) | ​
Deductions for amounts written-off | ​ |  | — | ​ |  | (148,900) | ​
Balance at end of period | ​ | $ | 102,900 | ​ | $ | 583,600 | ​
Schedule of investment in direct financing and sales-type leases ("Investment in Leases") and allowance for credit losses by loss evaluation methodology | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 25, 2021 | ​ | December 26, 2020
​ |  | Investment |  | Allowance for |  | Investment |  | Allowance for
​ | ​ | In Leases | ​ | Credit Losses | ​ | In Leases | ​ | Credit Losses
Collectively evaluated for loss potential | ​ | $ | 5,080,800 | ​ | $ | 102,900 | ​ | $ | 13,512,300 | ​ | $ | 270,200
Individually evaluated for loss potential | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | —
Total | ​ | $ | 5,080,800 | ​ | $ | 102,900 | ​ | $ | 13,512,300 | ​ | $ | 270,200
Schedule of information regarding accruing and non-accrual leases | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 25, 2021
​ |  | 0-60 Days |  | 61-90 Days |  | Over 90 Days |  | ​ | ​ |  | ​ | ​
​ | ​ | Delinquent | ​ | Delinquent | ​ | Delinquent and | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | and Accruing | ​ | and Accruing | ​ | Accruing | ​ | Non-Accrual | ​ | Total
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total investment in leases | ​ | $ | 5,080,800 | ​ | $ | — | ​ | $ | — | ​ | $ | — | ​ | $ | 5,080,800
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 26, 2020
​ |  | 0-60 Days |  | 61-90 Days |  | Over 90 Days |  | ​ | ​ |  | ​ | ​
​ | ​ | Delinquent | ​ | Delinquent | ​ | Delinquent and | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | and Accruing | ​ | and Accruing | ​ | Accruing | ​ | Non-Accrual | ​ | Total
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total investment in leases | ​ | $ | 13,512,300 | ​ | $ | — | ​ | $ | — | ​ | $ | — | ​ | $ | 13,512,300
Schedule of components of leasing income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended | ​ | Three Months Ended | ​ | Nine Months Ended | ​ | Nine Months Ended
​ |  | September 25, 2021 |  | September 26, 2020 |  | September 25, 2021 |  | September 26, 2020
Interest income on direct financing and sales-type leases | ​ | $ | 362,200 | ​ | $ | 839,600 | ​ | $ | 1,464,700 | ​ | $ | 2,947,900
Selling profit (loss) at commencement of sales-type leases | ​ |  | 164,300 | ​ |  | 267,700 | ​ |  | 1,594,300 | ​ |  | 1,453,600
Operating lease income | ​ | ​ | 436,700 | ​ | ​ | 668,600 | ​ | ​ | 1,397,500 | ​ | ​ | 1,758,500
Income on sales of equipment under lease | ​ | ​ | 988,500 | ​ | ​ | 913,400 | ​ | ​ | 3,214,000 | ​ | ​ | 5,078,300
Other | ​ | ​ | 314,500 | ​ | ​ | 6,500 | ​ | ​ | 681,300 | ​ | ​ | 802,500
Leasing income | ​ | $ | 2,266,200 | ​ | $ | 2,695,800 | ​ | $ | 8,351,800 | ​ | $ | 12,040,800

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