Segment Reporting:

12 Months Ended

Dec. 31, 2016

Segment Reporting:

Segment Reporting:

11.     Segment Reporting:

The Company currently has two reportable business segments, franchising and leasing.  The franchising segment franchises value-oriented retail store concepts that buy, sell, trade and consign merchandise.  The leasing segment includes (i) Winmark Capital Corporation, a middle-market equipment leasing business and (ii) Wirth Business Credit, Inc., a small-ticket financing business.  Segment reporting is intended to give financial statement users a better view of how the Company manages and evaluates its businesses.  The Company’s internal management reporting is the basis for the information disclosed for its business segments and includes allocation of shared-service costs.  Segment assets are those that are directly used in or identified with segment operations, including cash, accounts receivable, prepaids, inventory, property and equipment and investment in leasing operations.  Unallocated assets include corporate cash and cash equivalents, marketable securities, long-term investments, current and deferred tax amounts and other corporate assets.  Inter-segment balances and transactions have been eliminated.  The following tables summarize financial information by segment and provide a reconciliation of segment contribution to operating income:

	Year ended
	December 31, 2016		December 26, 2015		December 27, 2014
Revenue:
Franchising	$	49,296,700	$	47,882,100	$	44,931,400
Leasing		17,283,600		21,565,700		16,247,300
Total revenue	$	66,580,300	$	69,447,800	$	61,178,700
Reconciliation to operating income:
Franchising segment contribution	$	28,650,400	$	26,891,000	$	23,631,800
Leasing segment contribution		9,650,600		10,199,700		9,427,500
Total operating income	$	38,301,000	$	37,090,700	$	33,059,300
Depreciation and amortization:
Franchising	$	325,200	$	341,600	$	325,100
Leasing		95,300		91,000		86,900
Total depreciation and amortization	$	420,500	$	432,600	$	412,000

	As of
	December 31, 2016		December 26, 2015
Identifiable assets:
Franchising	$	3,141,300	$	3,100,900
Leasing		42,735,600		39,687,400
Unallocated		2,704,700		4,618,000
Total	$	48,581,600	$	47,406,300

Revenues are all generated from United States operations other than franchising revenues from Canadian operations of $3.3 million, $2.9 million and $2.9 million in each of fiscal 2016, 2015 and 2014, respectively.  All long-lived assets are located within the United States.