CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
Sep. 28, 2013	Sep. 29, 2012
OPERATING ACTIVITIES:
Net income	$ 13,645,800	$ 11,179,900
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	321,400	326,600
Provision for credit losses	(67,700)	(69,600)
Compensation expense related to stock options	842,900	683,000
Deferred income taxes	294,700	214,200
Gain on sale of marketable securities		(34,600)
Loss from equity investments		650,400
Impairment of investment in notes		660,700
Deferred initial direct costs	(374,100)	(484,100)
Amortization of deferred initial direct costs	418,700	421,800
Tax benefits on exercised stock options	(310,900)	(353,300)
Change in operating assets and liabilities:
Receivables	120,200	151,700
Income tax receivable / payable	1,348,500	53,800
Inventories	1,800	(16,800)
Prepaid expenses	(173,400)	(211,300)
Accounts payable	(479,400)	51,000
Accrued and other liabilities	967,000	998,400
Rents received in advance and security deposits	160,800	(100)
Deferred revenue	321,400	450,500
Net cash provided by operating activities	17,037,700	14,672,200
INVESTING ACTIVITIES:
Proceeds from sale of marketable securities		1,424,700
Purchase of marketable securities	(324,600)	(466,700)
Purchase of property and equipment	(165,600)	(81,500)
Purchase of equipment for lease contracts	(14,979,300)	(17,372,400)
Principal collections on lease receivables	13,654,700	12,802,200
Net cash used for investing activities	(1,814,800)	(3,693,700)
FINANCING ACTIVITIES:
Proceeds from borrowings on line of credit	2,000,000	20,300,000
Payments on line of credit	(12,800,000)	(9,600,000)
Repurchases of common stock	(1,854,900)	(4,893,600)
Proceeds from exercises of stock options	3,121,400	594,900
Dividends paid	(707,500)	(25,922,600)
Proceeds from discounted lease rentals	721,800	1,418,600
Tax benefits on exercised stock options	310,900	353,300
Net cash used for financing activities	(9,208,300)	(17,749,400)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	6,014,600	(6,770,900)
Cash and cash equivalents, beginning of period	2,233,400	9,020,100
Cash and cash equivalents, end of period	8,248,000	2,249,200
SUPPLEMENTAL DISCLOSURES:
Cash paid for interest	195,200	266,400
Cash paid for income taxes	$ 6,787,800	$ 7,325,500

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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.