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INVESTMENTS IN COMMERCIAL FINANCE (Schedule of Investments in Commercial Finance) (Details) (USD $)
12 Months Ended
Sep. 30, 2011
Dec. 31, 2010
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Total investments in commercial finance, gross $ 192,442,000  
Allowance for credit losses (430,000)  
Total investments in commercial finance, net 192,012,000 0
Interest rates on loans, minimum 6.00%  
Interest rates on loans, maximum 18.00%  
Accumulated depreciation 7,100,000  
Direct financing leases, net [Member]
   
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Total investments in commercial finance, gross 145,476,000  
Equipment loans [Member]
   
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Total investments in commercial finance, gross 19,640,000  
Assets subject to operating leases, net [Member]
   
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Total investments in commercial finance, gross $ 27,326,000