January / February 2026 Issue
Columns
EL&F magazine article
Growing Together
EL&F magazine article
FASB Update: Accounting for and Disclosure of Software Costs in Accordance with ASU 2025-06
EL&F magazine article
Legal Resource Spotlight: ELFA State Law Compendium
EL&F magazine article
ELFA Briefs Federal Reserve on the Role of Equipment Finance in AI
EL&F magazine article
What to Expect in the States: Key Trends for the Upcoming Legislative Sessions
EL&F magazine article
Strengthening the Future of Talent in Equipment Finance
EL&F magazine article
The Case for Optionality: Why Smart Business Owners Are Rethinking Capital Structure
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