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NET INVESTMENT IN SALES-TYPE LEASES (Tables)

3 Months Ended

Mar. 31, 2014

Investments [Abstract]

Components of Net Investment in Sales-Type Leases

		2014			2013
Total future minimum lease payments receivable		$	544,714,357		$	560,187,391
Less: executory cost			(131,019,483)			(134,447,605)
Less: unearned interest income			(233,333,440)			(241,234,839)
Net investment in sales - type leases			180,361,434			184,504,947
Current portion			8,353,510			9,063,386
Noncurrent portion		$	172,007,924		$	175,441,561

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

As of March 31, 2014, the future minimum rentals to be received on non-cancelable sales-type leases by years are as follows:

2014		$	41,507,794
2015			39,108,706
2016			39,108,706
2017			39,108,706
2018			38,970,724
Thereafter			346,909,721
Total		$	544,714,357

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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)

-URI http://asc.fasb.org/extlink&oid=6455398&loc=d3e45280-112737

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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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-Name Accounting Standards Codification

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