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Consolidated Statements of Cash Flows (USD $)
12 Months Ended
Dec. 29, 2012
Dec. 31, 2011
OPERATING ACTIVITIES:    
Net income $ 12,937,900 $ 14,095,000
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation 433,300 479,100
Provision for credit losses (47,600) (43,400)
Compensation expense related to stock options 930,200 755,700
Deferred income taxes 324,300 3,331,600
Gain on sale of marketable securities (21,200) (58,000)
Loss from disposal of property and equipment 300  
Loss from equity investments 2,492,900 515,800
Impairment of investment in notes 1,324,400 883,100
Deferred initial direct costs (728,000) (337,800)
Amortization of deferred initial direct costs 574,000 539,500
Tax benefits on exercised stock options (884,300) (249,500)
Change in operating assets and liabilities:    
Receivables 79,100 317,600
Income tax receivable / payable (386,400) 416,700
Inventories (2,700) 17,400
Prepaid expenses (83,200) 20,600
Accounts payable 743,400 186,100
Accrued and other liabilities (194,200) (456,400)
Rents received in advance and security deposits 142,100 (40,700)
Other assets   (32,000)
Deferred revenue 538,000 247,400
Net cash provided by operating activities 18,172,300 20,587,800
INVESTING ACTIVITIES:    
Purchase of long-term equity investments   (1,000,000)
Proceeds from sale of marketable securities 1,527,700 1,165,600
Purchase of marketable securities (583,100) (1,962,400)
Purchase of property and equipment (188,300) (168,000)
Purchase of equipment for lease contracts (23,792,800) (20,378,400)
Principal collections on lease receivables 16,886,700 20,090,400
Net cash used for investing activities (6,149,800) (2,252,800)
FINANCING ACTIVITIES:    
Proceeds from borrowings on line of credit 25,100,000 3,000,000
Payments on line of credit (14,300,000) (11,800,000)
Repurchases of common stock (7,220,300) (3,527,200)
Proceeds from exercises of stock options 1,430,600 1,053,300
Dividends paid (26,122,400) (547,600)
Proceeds from discounted lease rentals 1,418,600  
Tax benefits on exercised stock options 884,300 249,500
Net cash used for financing activities (18,809,200) (11,572,000)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (6,786,700) 6,763,000
CASH AND CASH EQUIVALENTS, beginning of year 9,020,100 2,257,100
CASH AND CASH EQUIVALENTS, end of year 2,233,400 9,020,100
SUPPLEMENTAL DISCLOSURES:    
Cash paid for interest 341,100 162,500
Cash paid for income taxes $ 10,291,200 $ 5,203,100