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Investment in Leasing Operations: Investment Aging (Details) - USD ($)
Apr. 01, 2017
Dec. 31, 2016
Investment in leasing operations    
0-60 Days Delinquent and Accruing $ 42,572,400 $ 42,286,700
Total investment in direct financing and sales-type leases 42,572,400 42,286,700
Middle-Market    
Investment in leasing operations    
0-60 Days Delinquent and Accruing 41,581,800 41,299,600
Total investment in direct financing and sales-type leases 41,581,800 41,299,600
Small-Ticket    
Investment in leasing operations    
0-60 Days Delinquent and Accruing 990,600 987,100
Total investment in direct financing and sales-type leases $ 990,600 $ 987,100