Investment in Leasing Operations: (Tables)

12 Months Ended

Dec. 26, 2015

Investment in Leasing Operations:

Schedule of investment in leasing operations

	December 26, 2015			December 27, 2014
Direct financing and sales-type leases:
Minimum lease payments receivable	$	37,181,600		$	40,739,900
Estimated residual value of equipment	4,511,000			4,347,100
Unearned lease income net of initial direct costs deferred	(4,999,700		)	(6,061,100		)
Security deposits	(3,640,500		)	(3,253,200		)
Equipment installed on leases not yet commenced	6,754,200			8,364,100
Total investment in direct financing and sales-type leases	39,806,600			44,136,800
Allowance for credit losses	(859,100		)	(386,000		)
Net investment in direct financing and sales-type leases	38,947,500			43,750,800
Operating leases:
Operating lease assets	1,083,300			806,100
Less accumulated depreciation and amortization	(1,043,300		)	(536,400		)
Net investment in operating leases	40,000			269,700
Total net investment in leasing operations	$	38,987,500		$	44,020,500

Schedule of future minimum lease payments receivable under lease contracts and the amortization of unearned lease income, net of initial direct costs deferred

	Direct Financing and Sales-Type Leases				Operating Leases
Fiscal Year	Minimum Lease Payments Receivable		Income Amortization		Minimum Lease Payments Receivable
2016	$	22,732,100	$	3,695,800	$	13,300
2017	11,800,100		1,188,500		—
2018	2,647,400		115,400		—
2019	2,000		—		—
2020	—		—		—
Thereafter	—		—		—
	$	37,181,600	$	4,999,700	$	13,300

Schedule of activity in the allowance for credit losses for leasing operations

	December 26, 2015			December 27, 2014			December 28, 2013
Balance at beginning of period	$	386,000		$	822,700		$	775,800
Provisions charged to expense	(149,700		)	62,900			(44,700		)
Recoveries	632,200			106,900			127,500
Deductions for amounts written-off	(9,400		)	(606,500		)	(35,900		)
Balance at end of period	$	859,100		$	386,000		$	822,700

Schedule of investment in direct financing and sales-type leases (investment in leases) and allowance for credit losses by loss evaluation methodology

	December 26, 2015				December 27, 2014
	Investment In Leases		Allowance for  Credit Losses		Investment In Leases		Allowance for  Credit Losses
Collectively evaluated for loss potential	$	39,806,600	$	859,100	$	44,136,800	$	386,000
Individually evaluated for loss potential	—		—		—		—
Total	$	39,806,600	$	859,100	$	44,136,800	$	386,000

Schedule of information regarding accruing and non-accrual leases

	December 26, 2015
	0-60 Days  Delinquent and Accruing		61-90 Days  Delinquent and Accruing		Over 90 Days Delinquent and  Accruing		Non-Accrual		Total
Middle-Market	$	38,616,600	$	—	$	—	$	—	$	38,616,600
Small-Ticket	1,185,800		4,200		—		—		1,190,000
Total Investment in Leases	$	39,802,400	$	4,200	$	—	$	—	$	39,806,600

	December 27, 2014
	0-60 Days  Delinquent and Accruing		61-90 Days  Delinquent and Accruing		Over 90 Days Delinquent and  Accruing		Non-Accrual		Total
Middle-Market	$	42,948,000	$	—	$	—	$	—	$	42,948,000
Small-Ticket	1,188,800		—		—		—		1,188,800
Total Investment in Leases	$	44,136,800	$	—	$	—	$	—	$	44,136,800