Net Investment in Direct Financing Leases (Tables)

9 Months Ended

Sep. 30, 2011

Net Investment in Direct Financing Leases

Schedule of net investment in direct financing leases

	September 30,			December 31,
	2011			2010
Minimum lease payments receivable	$	25,871,807		$	1,266,129
Estimated residual values	4,010,514			409,270
Less unearned income	(23,194,509		)	(1,065,738		)
Net investment in direct financing leases	$	6,687,812		$	609,661
Properties subject to direct financing leases	361			27