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Investment in Leasing Operations: Summary of Leasing Operations (Details) - USD ($)
Dec. 31, 2016
Dec. 26, 2015
Direct financing and sales-type leases:    
Minimum lease payments receivable $ 37,839,800 $ 37,181,600
Estimated residual value of equipment 4,754,200 4,511,000
Unearned lease income net of initial direct costs deferred (5,844,500) (4,999,700)
Security deposits (4,424,400) (3,640,500)
Equipment installed on leases not yet commenced 9,961,600 6,754,200
Total investment in direct financing and sales-type leases 42,286,700 39,806,600
Allowance for credit losses (896,000) (859,100)
Net investment in direct financing and sales-type leases 41,390,700 38,947,500
Operating leases:    
Operating lease assets 800,700 1,083,300
Less accumulated depreciation and amortization (775,900) (1,043,300)
Net investment in operating leases 24,800 40,000
Total net investment in leasing operations 41,415,500 38,987,500
Net investment in leases - current 17,004,800 17,741,500
Net investment in leases - long-term $ 24,410,700 $ 21,246,000