Income Taxes: (Tables)

12 Months Ended

Dec. 29, 2012

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, 2012			December 31, 2011
Federal income tax expense at statutory rate (35%)	$	8,104,400		$	8,183,600
Valuation allowance	1,413,600			577,700
State and local income taxes, net of federal benefit	677,700			827,700
Permanent differences, including stock option expenses	60,200			(223,600		)
Other, net	(38,300		)	(78,800		)
Actual income tax expense	$	10,217,600		$	9,286,600

Schedule of components of the provision for income taxes

	Year Ended
	December 29, 2012			December 31, 2011
Current:
Federal	$	8,332,400		$	4,718,000
State	1,186,000			860,000
Foreign	374,900			377,000
Current provision	9,893,300			5,955,000
Deferred:
Federal	435,300			2,890,500
State	(111,000		)	441,100
Deferred provision	324,300			3,331,600
Total provision for income taxes	$	10,217,600		$	9,286,600

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

	December 29, 2012			December 31, 2011
Deferred tax assets:
Accounts receivable and lease reserves	$	368,600		$	315,600
Accrued restructuring charge	64,500			65,500
Non-qualified stock option expense	901,800			1,026,000
Deferred franchise and software license fees	519,800			464,700
Trademarks	96,400			98,300
Lease deposits	1,093,200			943,800
Loss from and impairment of equity and note investments	4,074,300			2,660,700
Valuation allowance	(4,074,300		)	(2,660,700		)
Other	301,800			305,900
Total deferred tax assets	3,346,100			3,219,800
Deferred tax liabilities:
Lease revenue and initial direct costs	(9,267,900		)	(8,776,600		)
Depreciation and amortization	(222,400		)	(263,100		)
Total deferred tax liabilities	(9,490,300		)	(9,039,700		)
Total net deferred tax liabilities	$	(6,144,200	)	$	(5,819,900	)

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

	Total
Balance at December 25, 2010	$	155,900
Increases related to current year tax positions	88,600
Additions for tax positions of prior years	103,700
Expiration of the statute of limitations for the assessment of taxes	(38,700		)
Balance at December 31, 2011	309,500
Increases related to current year tax positions	95,900
Subtractions for tax positions of prior years	(2,800		)
Expiration of the statute of limitations for the assessment of taxes	(90,300		)
Balance at December 29, 2012	$	312,300