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Investment in Leasing Operations: (Tables)

9 Months Ended

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

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September 24, 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

​

$

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

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​

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September 24, 2022

​

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

​

$

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

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Three Months Ended

​

Three Months Ended

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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

X

- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ References

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

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