CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
Mar. 29, 2014	Mar. 30, 2013
OPERATING ACTIVITIES:
Net income	$ 4,551,900	$ 4,057,500
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	105,300	107,000
Provision for credit losses	38,900	13,800
Compensation expense related to stock options	344,500	261,700
Gain on sale of marketable securities	(9,400)
Deferred initial direct costs	(520,300)	(172,900)
Amortization of deferred initial direct costs	163,600	140,800
Tax benefits on exercised stock options	(60,000)
Change in operating assets and liabilities:
Receivables	157,700	26,000
Income tax receivable / payable	2,061,700	2,158,800
Inventories		(800)
Prepaid expenses	5,600	22,700
Accounts payable	(824,700)	(375,200)
Accrued and other liabilities	876,600	311,400
Rents received in advance and security deposits	(41,100)	265,100
Deferred revenue	146,900	(92,900)
Net cash provided by operating activities	6,997,200	6,723,000
INVESTING ACTIVITIES:
Proceeds from sale of marketable securities	463,000
Purchase of marketable securities	(524,500)
Purchase of property and equipment	(128,300)	(53,600)
Purchase of equipment for lease contracts	(6,499,900)	(4,673,500)
Principal collections on lease receivables	4,272,600	4,530,300
Net cash used for investing activities	(2,417,100)	(196,800)
FINANCING ACTIVITIES:
Proceeds from borrowings on line of credit	14,000,000
Payments on line of credit		(6,300,000)
Repurchases of common stock	(1,075,100)	(269,600)
Proceeds from exercises of stock options	227,600	120,600
Dividends paid	(26,023,400)	(200,000)
Proceeds from discounted lease rentals		80,900
Tax benefits on exercised stock options	60,000
Net cash used for financing activities	(12,810,900)	(6,568,100)
NET DECREASE IN CASH AND CASH EQUIVALENTS	(8,230,800)	(41,900)
Cash and cash equivalents, beginning of period	10,642,600	2,233,400
Cash and cash equivalents, end of period	2,411,800	2,191,500
SUPPLEMENTAL DISCLOSURES:
Cash paid for interest	29,800	84,700
Cash paid for income taxes	$ 762,300	$ 359,800

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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.