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NET INVESTMENT IN SALES-TYPE LEASES (Tables)

12 Months Ended

Dec. 31, 2013

Investments [Abstract]

Components of Net Investment in Sales-Type Leases

		2013			2012
Total future minimum lease payments receivable		$	560,187,391		$	380,608,263
Less: executory cost			(134,447,605)			(113,529,216)
Less: unearned interest income			(241,234,839)			(138,668,584)
Net investment in sales - type leases			184,504,947			128,410,463
Current portion			9,063,386			10,389,028
Noncurrent portion		$	175,441,561		$	118,021,435

Future Minimum Rentals to be Received on Non-Cancelable Sales-Type Leases by Years

As of December 31, 2013, the future minimum rentals to be received on non-cancelable sales-type leases by years are as follows:

2014		$	42,518,204
2015			39,462,788
2016			39,462,788
2017			39,462,788
2018			39,369,967
Thereafter			359,910,856
Total		$	560,187,391

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Tabular disclosure of future minimum lease payments as of the date of the latest balance sheet presented, in aggregate and for each of the five years succeeding fiscal years, with separate deductions from the total for the amount representing executor costs, including any profit thereon, included in the minimum lease payments and for the amount of the imputed interest necessary to reduce the net minimum lease payments to present value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 30

-Section 50

-Paragraph 1

-Subparagraph (b)

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Tabular disclosure of leases entered into in connection with the transaction involving the sale of property to another party and the lease of the property back to the seller was accounted for as an operating or capital lease. If the sale of the asset(s) did not meet the requirements to be accounted for as a sale whether the transaction was accounted for using the deposit method or as a financing. Disclosure may also include a description of the terms of the sale-leaseback transaction, including future commitments, obligations, provisions, or circumstances that require or result in the seller-lessee's continuing involvement. For leasing transactions involving "Special Purpose Entities"', disclosure may include a general description of the significant terms of the leasing arrangement including renewal or purchase options, escalation clauses, obligations with respect to refinancing of the lessor's debt, significant penalties and the provisions of any significant guarantees, such as residual value guarantees.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6452660&loc=d3e36991-112694



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-Publisher FASB

-Name Accounting Standards Codification

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