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Investment in Leasing Operations: (Tables)

3 Months Ended

Mar. 26, 2022

Investment in Leasing Operations:

Schedule of investment in leasing operations

​

​	​	​	​	​	​	​
​		March 26, 2022			December 25, 2021
Direct financing and sales-type leases:	​	​	​	​	​	​
Minimum lease payments receivable	​	$	3,019,600	​	$	3,387,500
Estimated unguaranteed residual value of equipment	​		1,069,600	​		1,316,100
Unearned lease income, net of initial direct costs deferred	​		(360,400)	​		(418,100)
Security deposits	​		(962,700)	​		(1,122,500)
Total investment in direct financing and sales-type leases	​		2,766,100	​		3,163,000
Allowance for credit losses	​		(56,100)	​		(63,600)
Net investment in direct financing and sales-type leases	​		2,710,000	​		3,099,400
Operating leases:	​	​	​	​	​	​
Operating lease assets	​		407,100	​		626,200
Less accumulated depreciation and amortization	​		(359,100)	​		(605,700)
Net investment in operating leases	​		48,000	​		20,500
Total net investment in leasing operations	​	$	2,758,000	​	$	3,119,900

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
2022	​		2,516,000	​		329,400	​
2023	​	​	500,100	​	​	30,900	​
2024	​		3,500	​		100	​
​	​	$	3,019,600	​	$	360,400	​

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

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​	​	​	​	​	​	​	​
​		March 26, 2022			March 27, 2021
Balance at beginning of period	​	$	63,600	​	$	270,200	​
Provisions charged to expense	​		(8,900)	​		(48,700)	​
Recoveries	​		1,400	​		—	​
Balance at end of period	​	$	56,100	​	$	221,500	​

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 26, 2022

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December 25, 2021

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Investment

Allowance for

Investment

Allowance for

​

​

In Leases

​

Credit Losses

​

In Leases

​

Credit Losses

Collectively evaluated for loss potential

​

$

2,766,100

​

$

56,100

​

$

3,163,000

​

$

63,600

Individually evaluated for loss potential

​

—

​

—

​

—

​

—

Total

​

$

2,766,100

​

$

56,100

​

$

3,163,000

​

$

63,600

Schedule of information regarding accruing and non-accrual leases

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March 26, 2022

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0-60 Days

61-90 Days

Over 90 Days

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​

​

​

​

​

Delinquent

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Delinquent

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Delinquent and

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​

​

​

​

​

​

​

and Accruing

​

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

​

$

2,766,100

​

$

—

​

$

—

​

$

—

​

$

2,766,100

​

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​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

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December 25, 2021

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0-60 Days

61-90 Days

Over 90 Days

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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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Total investment in leases

​

$

3,163,000

​

$

—

​

$

—

​

$

—

​

$

3,163,000

Schedule of components of leasing income

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​	​	​	​	​	​
​	Three Months Ended		​	Three Months Ended
​	March 26, 2022			March 27, 2021
Interest income on direct financing and sales-type leases	$	278,500	​	$	619,700
Selling profit (loss) at commencement of sales-type leases		1,263,200	​		1,073,700
Operating lease income	​	381,800	​	​	484,300
Income on sales of equipment under lease	​	603,400	​	​	745,600
Other	​	344,800	​	​	313,700
Leasing income	$	2,871,700	​	$	3,237,000

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=123577603&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=124255953&loc=SL82919249-210447

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-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447

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