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Finance Leases Receivable (Tables)
12 Months Ended
Dec. 31, 2016
Finance Leases Receivable [Abstract]  
Net investment included in sales-type finance leases receivable
At December 31, 2016 and December 31, 2015, the net investment included in sales-type finance leases receivable were as follows:

  
December 31,
2016
  
December 31,
2015
 
Gross minimum lease payments receivable
 
$
20,829,200
  
$
14,074,500
 
Less unearned interest
  
(3,360,900
)
  
(2,178,900
)
Finance leases receivable
 
$
17,468,300
  
$
11,895,600
 
Minimum future lease revenue payments receivable under sales-type finance leases
As of December 31, 2016, minimum future payments receivable under sales-type finance leases were as follows:

Years ending
   
    
2017
 
$
3,459,600
 
2018
  
3,663,600
 
2019
  
4,939,600
 
2020
  
2,727,600
 
2021
  
3,660,800
 
Thereafter
  
2,378,000
 
  
$
20,829,200