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Finance Leases Receivable
6 Months Ended
Jun. 30, 2017
Finance Leases Receivable [Abstract]  
Finance Leases Receivable
2. Finance Leases Receivable

At June 30, 2017 and December 31, 2016, the net investment included in sales-type finance leases and direct financing leases receivable were as follows:

  
June 30,
2017
  
December 31,
2016
 
Gross minimum lease payments receivable
 
$
29,607,600
  
$
20,829,200
 
Less unearned interest
  
(4,327,200
)
  
(3,360,900
)
Finance leases receivable
 
$
25,280,400
  
$
17,468,300
 

As of June 30, 2017, minimum future payments receivable under finance leases were as follows:

Years ending
   
    
Remainder of 2017
 
$
2,983,800
 
2018
  
5,811,600
 
2019
  
7,087,600
 
2020
  
5,036,600
 
2021
  
5,381,000
 
Thereafter
  
3,307,000
 
  
$
29,607,600