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Investment in Leasing Operations: (Tables)

6 Months Ended

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

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​	​	​	​	​	​	​	​
​	​	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

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​	​	​	​	​	​	​	​
​		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

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June 25, 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

​

$

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

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June 25, 2022

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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

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Accruing

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Non-Accrual

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Total

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Total investment in leases

​

$

1,822,900

​

$

—

​

$

—

​

$

—

​

$

1,822,900

​

​

​

​

​

​

​

​

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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

​

​

​

​

​

​

​

​

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

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Six Months Ended

​

Six Months Ended

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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

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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-Topic 326
-SubTopic 20
-Section 50
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-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447

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