Net Investment In Direct Finance Leases (Tables)

12 Months Ended

Dec. 31, 2015

Net Investment In Direct Finance Leases [Abstract]

Components Of Net Investment In Direct Finance Leases

	December 31,		December 31,
	2015		2014
Gross finance lease receivables (1)	$	124,747	$	116,992
Unearned income (2)		(21,379)		(22,028)
Net investment in direct finance leases	$	103,368	$	94,964

(1)At the inception of the lease, the Company records the total minimum lease payments, executory costs, if any, and unguaranteed residual value as gross finance lease receivables. The gross finance lease receivables are reduced as customer payments are received.  There was no unguaranteed residual value at December 31, 2015 and 2014 included in gross finance lease receivables. There were no executory costs included in gross finance lease receivables as of December 31, 2015 and 2014.

(2)The difference between the gross finance lease receivables and the cost of the equipment or carrying amount at the lease inception is recorded as unearned income. Unearned income, together with initial direct costs, are amortized to income over the lease term so as to produce a constant periodic rate of return. There were no unamortized initial direct costs as of December 31, 2015 and 2014.

Gross Finance Lease Receivables By Customer Categories

	December 31,		December 31,
	2015		2014
Tier 1	$	86,981	$	89,960
Tier 2		37,766		27,032
Tier 3		-		-
	$	124,747	$	116,992

Contractual Maturities Of Gross Finance Lease Receivables

2016	$	29,145
2017		35,487
2018		26,840
2019		16,145
2020		7,237
2021 and thereafter		9,893
	$	124,747