CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
Jun. 28, 2014	Jun. 29, 2013
OPERATING ACTIVITIES:
Net income	$ 8,832,700	$ 8,394,400
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	202,400	212,000
Provision for credit losses	27,800	(37,900)
Compensation expense related to stock options	670,000	549,100
Deferred income taxes	(1,902,700)	71,000
Gain on sale of marketable securities	(500)
Deferred initial direct costs	(698,400)	(319,500)
Amortization of deferred initial direct costs	375,800	284,000
Tax benefits on exercised stock options	(74,700)	(261,800)
Change in operating assets and liabilities:
Receivables	117,500	6,700
Income tax receivable / payable	(507,800)	806,200
Inventories	18,100	(5,600)
Prepaid expenses	193,800	56,400
Accounts payable	(1,017,900)	(945,100)
Accrued and other liabilities	1,262,100	627,400
Rents received in advance and security deposits	95,200	308,200
Deferred revenue	2,500	(68,900)
Net cash provided by operating activities	7,595,900	9,676,600
INVESTING ACTIVITIES:
Proceeds from sale of marketable securities	511,400
Purchase of marketable securities	(612,900)
Purchase of property and equipment	(337,900)	(148,500)
Purchase of equipment for lease contracts	(15,155,900)	(10,194,500)
Principal collections on lease receivables	9,451,600	8,501,100
Net cash used for investing activities	(6,143,700)	(1,841,900)
FINANCING ACTIVITIES:
Proceeds from borrowings on line of credit	26,400,000	2,000,000
Payments on line of credit	(3,300,000)	(10,800,000)
Repurchases of common stock	(7,186,800)	(771,500)
Proceeds from exercises of stock options	392,000	1,103,500
Dividends paid	(26,330,000)	(450,000)
Proceeds from discounted lease rentals		629,400
Tax benefits on exercised stock options	74,700	261,800
Net cash used for financing activities	(9,950,100)	(8,026,800)
NET DECREASE IN CASH AND CASH EQUIVALENTS	(8,497,900)	(192,100)
Cash and cash equivalents, beginning of period	10,642,600	2,233,400
Cash and cash equivalents, end of period	2,144,700	2,041,300
SUPPLEMENTAL DISCLOSURES:
Cash paid for interest	152,300	173,400
Cash paid for income taxes	$ 7,899,800	$ 4,310,700

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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.