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v3.22.2.2

Investment in Leasing Operations: (Tables) | 9 Months Ended
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Sep. 24, 2022
Investment in Leasing Operations: |
Schedule of investment in leasing operations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | September 24, 2022 |  | December 25, 2021
Direct financing and sales-type leases: | ​ | ​ | ​ | ​ | ​ | ​
Minimum lease payments receivable | ​ | $ | 1,059,600 | ​ | $ | 3,387,500
Estimated unguaranteed residual value of equipment | ​ |  | 528,300 | ​ |  | 1,316,100
Unearned lease income, net of initial direct costs deferred | ​ |  | (140,400) | ​ |  | (418,100)
Security deposits | ​ |  | (566,200) | ​ |  | (1,122,500)
Total investment in direct financing and sales-type leases | ​ |  | 881,300 | ​ |  | 3,163,000
Allowance for credit losses | ​ |  | (18,400) | ​ |  | (63,600)
Net investment in direct financing and sales-type leases | ​ |  | 862,900 | ​ |  | 3,099,400
Operating leases: | ​ | ​ | ​ | ​ | ​ | ​
Operating lease assets | ​ |  | 687,700 | ​ |  | 626,200
Less accumulated depreciation and amortization | ​ |  | (647,100) | ​ |  | (605,700)
Net investment in operating leases | ​ |  | 40,600 | ​ |  | 20,500
Total net investment in leasing operations | ​ | $ | 903,500 | ​ | $ | 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 | ​ | $ | 519,300 | ​ | $ | 85,000 | ​
2023 | ​ | ​ | 536,800 | ​ | ​ | 55,300 | ​
2024 | ​ |  | 3,500 | ​ |  | 100 | ​
​ | ​ | $ | 1,059,600 | ​ | $ | 140,400 | ​
Schedule of activity in the allowance for credit losses for leasing operations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | September 24, 2022 |  | September 25, 2021 |
Balance at beginning of period | ​ | $ | 63,600 | ​ | $ | 270,200 | ​
Provisions charged to expense | ​ |  | (46,600) | ​ |  | (167,300) | ​
Recoveries | ​ |  | 1,400 | ​ |  | — | ​
Balance at end of period | ​ | $ | 18,400 | ​ | $ | 102,900 | ​
Schedule of investment in direct financing and sales-type leases ("Investment in Leases") and allowance for credit losses by loss evaluation methodology | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 24, 2022 | ​ | December 25, 2021
​ |  | Investment |  | Allowance for |  | Investment |  | Allowance for
​ | ​ | In Leases | ​ | Credit Losses | ​ | In Leases | ​ | Credit Losses
Collectively evaluated for loss potential | ​ | $ | 881,300 | ​ | $ | 18,400 | ​ | $ | 3,163,000 | ​ | $ | 63,600
Individually evaluated for loss potential | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | —
Total | ​ | $ | 881,300 | ​ | $ | 18,400 | ​ | $ | 3,163,000 | ​ | $ | 63,600
Schedule of information regarding accruing and non-accrual leases | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 24, 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 | ​ | $ | 881,300 | ​ | $ | — | ​ | $ | — | ​ | $ | — | ​ | $ | 881,300
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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 | ​ | Nine Months Ended | ​ | Nine Months Ended
​ |  | September 24, 2022 |  | September 25, 2021 |  | September 24, 2022 |  | September 25, 2021
Interest income on direct financing and sales-type leases | ​ | $ | 153,500 | ​ | $ | 362,200 | ​ | $ | 637,300 | ​ | $ | 1,464,700
Selling profit (loss) at commencement of sales-type leases | ​ |  | — | ​ |  | 164,300 | ​ |  | 1,298,000 | ​ |  | 1,594,300
Operating lease income | ​ | ​ | 651,900 | ​ | ​ | 436,700 | ​ | ​ | 1,562,000 | ​ | ​ | 1,397,500
Income on sales of equipment under lease | ​ | ​ | 865,900 | ​ | ​ | 988,500 | ​ | ​ | 1,798,000 | ​ | ​ | 3,214,000
Other | ​ | ​ | 90,800 | ​ | ​ | 314,500 | ​ | ​ | 550,500 | ​ | ​ | 681,300
Leasing income | ​ | $ | 1,762,100 | ​ | $ | 2,266,200 | ​ | $ | 5,845,800 | ​ | $ | 8,351,800

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