v2.4.0.8

Inventory Finance Notes Receivable and Allowance for Loan Loss (Tables)

12 Months Ended

Dec. 28, 2013

Receivables [Abstract]

Summary of Inventory Finance Notes Receivable

Inventory finance notes receivable, net, consisted of the following:

		December 28, 2013				December 31, 2012
Inventory finance notes receivable		$	6,097,188			$	8,274,431
Allowance for loan loss			(201,960	)			(329,500	)
		$	5,895,228			$	7,944,931
Current portion of inventory finance notes receivable			(2,607,456	)			(3,537,638	)
Inventory finance notes receivable, net		$	3,287,772			$	4,407,293

Summary of Changes in Estimated Allowance for Loan Losses

 The following table represents changes in the estimated allowance for loan losses:

		December 28, 2013				December 31, 2012
Balance at beginning of period		$	329,500			$	200,940
(Benefit)/Provision for credit losses			(127,540	)			128,560
Balance at end of period		$	201,960			$	329,500

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- Definition

Summary of inventory finance notes receivable.

+ References

No definition available.

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- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 11B

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953423-111524

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