Income Taxes: (Tables)

12 Months Ended

Dec. 29, 2018

Income Taxes:

Schedule of reconciliation of the expected federal income tax expense based on the federal statutory tax rate to the actual income tax expense

	Year Ended
	December 29, 2018		December 30, 2017		December 31, 2016
Federal income tax expense at statutory rate (21%,  35%,  35%)	$	8,249,400	$	12,758,000	$	12,549,000
Change in valuation allowance		(13,800)		7,500		13,800
State and local income taxes, net of federal benefit		1,334,100		1,057,100		1,019,000
Permanent differences, including stock option expenses		(355,500)		(628,400)		84,300
Adjustment to uncertain tax positions		4,500		77,800		2,900
Rate change		—		(1,540,300)		—
Other, net		(61,100)		139,300		36,900
Actual income tax expense	$	9,157,600	$	11,871,000	$	13,705,900

Schedule of components of the provision for income taxes

	Year Ended
	December 29, 2018		December 30, 2017		December 31, 2016
Current:
Federal	$	6,355,800	$	10,296,100	$	12,029,600
State		1,551,000		1,688,100		1,605,700
Foreign		423,000		365,900		396,600
Current provision		8,329,800		12,350,100		14,031,900
Deferred:
Federal		967,300		(463,800)		(306,700)
State		(139,500)		(15,300)		(19,300)
Deferred provision		827,800		(479,100)		(326,000)
Total provision for income taxes	$	9,157,600	$	11,871,000	$	13,705,900

Schedule of tax effects of temporary differences that give rise to the net deferred income tax assets and liabilities

	December 29, 2018		December 30, 2017
Deferred tax assets:
Accounts receivable and lease reserves	$	215,900	$	179,800
Non-qualified stock option expense		2,071,600		1,800,600
Deferred revenue		2,020,100		2,197,800
Trademarks		39,800		44,300
Lease deposits		1,004,700		1,110,000
Loss from and impairment of equity and note investments		2,620,700		2,634,500
Valuation allowance		(2,620,700)		(2,634,500)
Other		331,400		190,600
Total deferred tax assets		5,683,500		5,523,100
Deferred tax liabilities:
Lease revenue and initial direct costs		(6,664,800)		(5,707,000)
Depreciation and amortization		(167,000)		(136,600)
Total deferred tax liabilities		(6,831,800)		(5,843,600)
Total net deferred tax liabilities	$	(1,148,300)	$	(320,500)

Summary of activity related to the Company's unrecognized tax benefits

	Total
Balance at December 31, 2016	$	479,500
Increases related to current year tax positions		192,900
Subtractions for tax positions of prior years		(8,300)
Expiration of the statute of limitations for the assessment of taxes		(113,000)
Balance at December 30, 2017		551,100
Increases related to current year tax positions		135,600
Expiration of the statute of limitations for the assessment of taxes		(135,400)
Balance at December 29, 2018	$	551,300