Finance Leases Receivable (Tables)

12 Months Ended

Dec. 31, 2018

Finance Leases Receivable [Abstract]

Net Investment Included in Finance Leases and Direct Financing Leases Receivable

At December 31, 2018 and December 31, 2017, the net investment included in sales-type finance leases and direct financing leases receivable were as follows:

	December 31, 2018			December 31, 2017
Gross minimum lease payments receivable	$	17,107,100		$	27,074,400
Less unearned interest		(1,856,200	)		(3,513,400	)
Finance leases receivable	$	15,250,900		$	23,561,000

Minimum Future Payments Receivable Under Finance Leases

As of December 31, 2018, minimum future payments receivable under finance leases were as follows:

Years ending December 31
2019	$	4,885,500
2020		4,208,600
2021		4,805,000
2022		3,208,000
	$	17,107,100