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Investment in Leasing Operations: (Tables) | 6 Months Ended
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Jun. 25, 2022
Investment in Leasing Operations: |
Schedule of investment in leasing operations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | June 25, 2022 |  | December 25, 2021
Direct financing and sales-type leases: | ​ | ​ | ​ | ​ | ​ | ​
Minimum lease payments receivable | ​ | $ | 2,020,200 | ​ | $ | 3,387,500
Estimated unguaranteed residual value of equipment | ​ |  | 658,900 | ​ |  | 1,316,100
Unearned lease income, net of initial direct costs deferred | ​ |  | (206,400) | ​ |  | (418,100)
Security deposits | ​ |  | (649,800) | ​ |  | (1,122,500)
Total investment in direct financing and sales-type leases | ​ |  | 1,822,900 | ​ |  | 3,163,000
Allowance for credit losses | ​ |  | (40,400) | ​ |  | (63,600)
Net investment in direct financing and sales-type leases | ​ |  | 1,782,500 | ​ |  | 3,099,400
Operating leases: | ​ | ​ | ​ | ​ | ​ | ​
Operating lease assets | ​ |  | 753,800 | ​ |  | 626,200
Less accumulated depreciation and amortization | ​ |  | (555,200) | ​ |  | (605,700)
Net investment in operating leases | ​ |  | 198,600 | ​ |  | 20,500
Total net investment in leasing operations | ​ | $ | 1,981,100 | ​ | $ | 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 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Direct Financing and Sales-Type Leases |
​ |  | Minimum Lease |  | Income |
Fiscal Year | ​ | Payments Receivable | ​ | Amortization |
2022 | ​ |  | 1,506,400 | ​ |  | 175,300 | ​
2023 | ​ | ​ | 510,300 | ​ | ​ | 31,000 | ​
2024 | ​ |  | 3,500 | ​ |  | 100 | ​
​ | ​ | $ | 2,020,200 | ​ | $ | 206,400 | ​
Schedule of activity in the allowance for credit losses for leasing operations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | June 25, 2022 |  | June 26, 2021 |
Balance at beginning of period | ​ | $ | 63,600 | ​ | $ | 270,200 | ​
Provisions charged to expense | ​ |  | (24,600) | ​ |  | (111,400) | ​
Recoveries | ​ |  | 1,400 | ​ |  | — | ​
Balance at end of period | ​ | $ | 40,400 | ​ | $ | 158,800 | ​
Schedule of investment in direct financing and sales-type leases ("Investment in Leases") and allowance for credit losses by loss evaluation methodology | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | June 25, 2022 | ​ | December 25, 2021
​ |  | Investment |  | Allowance for |  | Investment |  | Allowance for
​ | ​ | In Leases | ​ | Credit Losses | ​ | In Leases | ​ | Credit Losses
Collectively evaluated for loss potential | ​ | $ | 1,822,900 | ​ | $ | 40,400 | ​ | $ | 3,163,000 | ​ | $ | 63,600
Individually evaluated for loss potential | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | —
Total | ​ | $ | 1,822,900 | ​ | $ | 40,400 | ​ | $ | 3,163,000 | ​ | $ | 63,600
Schedule of information regarding accruing and non-accrual leases | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | June 25, 2022
​ |  | 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 | ​ | $ | 1,822,900 | ​ | $ | — | ​ | $ | — | ​ | $ | — | ​ | $ | 1,822,900
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 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 | ​ | $ | 3,163,000 | ​ | $ | — | ​ | $ | — | ​ | $ | — | ​ | $ | 3,163,000
Schedule of components of leasing income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended | ​ | Three Months Ended | ​ | Six Months Ended | ​ | Six Months Ended
​ |  | June 25, 2022 |  | June 26, 2021 |  | June 25, 2022 |  | June 26, 2021
Interest income on direct financing and sales-type leases | ​ | $ | 205,300 | ​ | $ | 482,800 | ​ | $ | 483,800 | ​ | $ | 1,102,500
Selling profit (loss) at commencement of sales-type leases | ​ |  | 34,800 | ​ |  | 356,300 | ​ |  | 1,298,000 | ​ |  | 1,430,000
Operating lease income | ​ | ​ | 528,300 | ​ | ​ | 476,500 | ​ | ​ | 910,100 | ​ | ​ | 960,800
Income on sales of equipment under lease | ​ | ​ | 328,700 | ​ | ​ | 1,479,900 | ​ | ​ | 932,100 | ​ | ​ | 2,225,500
Other | ​ | ​ | 114,900 | ​ | ​ | 53,100 | ​ | ​ | 459,700 | ​ | ​ | 366,800
Leasing income | ​ | $ | 1,212,000 | ​ | $ | 2,848,600 | ​ | $ | 4,083,700 | ​ | $ | 6,085,600

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