Net Investment In Direct Finance Leases (Tables)

12 Months Ended

Dec. 31, 2013

Net Investment In Direct Finance Leases [Abstract]

Components Of Entity's Net Investment In Finance Leases

	December 31,		December 31,
	2013		2012
Gross finance lease receivables (1)	$	103,887	$	116,999
Unearned income (2)		(22,679)		(31,445)
Net investment in direct finance leases	$	81,208	$	85,554

(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 receivable is reduced as customer payments are received.  Approximately $0.1 and $9.1 million of unguaranteed residual value at December 31, 2013 and 2012, respectively, were included in gross finance lease receivables. There were no executory costs included in gross finance lease receivables as of December 31, 2013 and 2012.

(2) The difference between the gross finance lease receivable 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, 2013 and 2012.

Gross Finance Lease Receivables By Categories Of Customers

	December 31,		December 31,
	2013		2012
Tier 1	$	85,990	$	98,611
Tier 2		17,897		18,388
Tier 3		-		-
	$	103,887	$	116,999

Contractual Maturities Of Gross Finance Lease Receivables

2014	$	20,182
2015		19,726
2016		18,125
2017		18,363
2018		18,047
2019 and thereafter		9,444
	$	103,887