CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
Mar. 30, 2013	Mar. 31, 2012
OPERATING ACTIVITIES:
Net income	$ 4,057,500	$ 3,516,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	107,000	114,500
Provision for credit losses	13,800	(53,000)
Compensation expense related to stock options	261,700	205,400
Deferred income taxes		275,100
Gain on sale of marketable securities		(30,000)
Loss from equity investments		37,400
Deferred initial direct costs	(172,900)	(152,000)
Amortization of deferred initial direct costs	140,800	102,300
Tax benefits on exercised stock options		(327,400)
Change in operating assets and liabilities:
Receivables	26,000	33,800
Income tax receivable / payable	2,158,800	513,100
Inventories	(800)	(600)
Prepaid expenses	22,700	(75,400)
Accounts payable	(375,200)	(190,500)
Accrued and other liabilities	311,400	288,900
Rents received in advance and security deposits	265,100	107,600
Deferred revenue	(92,900)	167,400
Net cash provided by operating activities	6,723,000	4,532,600
INVESTING ACTIVITIES:
Proceeds from sale of marketable securities		1,311,600
Purchase of marketable securities		(265,800)
Purchase of property and equipment	(53,600)	(23,700)
Purchase of equipment for lease contracts	(4,673,500)	(4,338,000)
Principal collections on lease receivables	4,530,300	4,545,500
Net cash provided by (used for) investing activities	(196,800)	1,229,600
FINANCING ACTIVITIES:
Proceeds from borrowings on line of credit		14,600,000
Payments on line of credit	(6,300,000)	(2,500,000)
Repurchases of common stock	(269,600)
Proceeds from exercises of stock options	120,600	403,200
Dividends paid	(200,000)	(25,519,500)
Proceeds from discounted lease rentals	80,900
Tax benefits on exercised stock options		327,400
Net cash used for financing activities	(6,568,100)	(12,688,900)
NET DECREASE IN CASH AND CASH EQUIVALENTS	(41,900)	(6,926,700)
Cash and cash equivalents, beginning of period	2,233,400	9,020,100
Cash and cash equivalents, end of period	2,191,500	2,093,400
SUPPLEMENTAL DISCLOSURES:
Cash paid for interest	84,700	19,800
Cash paid for income taxes	$ 359,800	$ 1,481,100

Name:	us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

This element represents the amortization of deferred leasing fees incurred by the lessor and amortized over the term of the lease. Such fees represent (a) costs to originate a lease incurred in transactions with independent third parties that (i) result directly from and are essential to acquire that lease and (ii) would not have been incurred had that leasing transaction not occurred and (b) certain costs directly related to specified activities performed by the lessor for that lease. Those activities are: evaluating the prospective lessee's financial condition; evaluating and recording guarantees, collateral, and other security arrangements; negotiating lease terms; preparing and processing lease documents; and closing the transaction.