Investment in Leasing Operations: Summary of Leasing Operations (Details) - USD ($)	Jul. 01, 2017	Dec. 31, 2016
Direct financing and sales-type leases:
Minimum lease payments receivable	$ 39,559,600	$ 37,839,800
Estimated residual value of equipment	4,598,100	4,754,200
Unearned lease income net of initial direct costs deferred	(5,858,500)	(5,844,500)
Security deposits	(4,422,400)	(4,424,400)
Equipment installed on leases not yet commenced	7,526,200	9,961,600
Total investment in direct financing and sales-type leases	41,403,000	42,286,700
Allowance for credit losses	(893,300)	(896,000)
Net investment in direct financing and sales-type leases	40,509,700	41,390,700
Operating leases:
Operating lease assets	1,284,300	800,700
Less accumulated depreciation and amortization	(802,200)	(775,900)
Net investment in operating leases	482,100	24,800
Total net investment in leasing operations	40,991,800	41,415,500
Net investment in leases - current	16,467,800	17,004,800
Net investment in leases - long-term	$ 24,524,000	$ 24,410,700