Investment in Leasing Operations: Summary of Leasing Operations (Details) - USD ($)	Apr. 01, 2017	Dec. 31, 2016
Direct financing and sales-type leases:
Minimum lease payments receivable	$ 37,318,700	$ 37,839,800
Estimated residual value of equipment	5,034,800	4,754,200
Unearned lease income net of initial direct costs deferred	(5,799,100)	(5,844,500)
Security deposits	(4,335,900)	(4,424,400)
Equipment installed on leases not yet commenced	10,353,900	9,961,600
Total investment in direct financing and sales-type leases	42,572,400	42,286,700
Allowance for credit losses	(902,300)	(896,000)
Net investment in direct financing and sales-type leases	41,670,100	41,390,700
Operating leases:
Operating lease assets	639,400	800,700
Less accumulated depreciation and amortization	(593,900)	(775,900)
Net investment in operating leases	45,500	24,800
Total net investment in leasing operations	41,715,600	41,415,500
Net investment in leases - current	16,411,900	17,004,800
Net investment in leases - long-term	$ 25,303,700	$ 24,410,700